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HMRC internal manual

Trusts, Settlements and Estates Manual

Enquiry work - trusts and estates - time limits for enquiries - liaison with other offices

In every trust or administration period enquiry, you should consider the possibility that the tax is chargeable on someone other than the trustees or personal representatives already under enquiry. For example, tax may be chargeable on the settlor or beneficiary of a trust, or on the beneficiary of a deceased person’s estate. It is your responsibility to liaise with other parts of HMRC to ensure that any realistic possibilities are protected within the relevant time limits.