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HMRC internal manual

Trusts, Settlements and Estates Manual

Trust income and gains: the charge on trustees : standard rate band - standard letter to be issued when the Last SA Return year is set - the tax pool

Where the ’Last SA Return’ year has been set in accordance with TSEM3014, you have sent a letter in accordance with TSEM3013, and the trustees or agent subsequently ask about the tax pool position you should refer them to the HMRC website. External customers can find this guidance at .