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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Trust income and gains: vulnerable beneficiaries: vulnerable person election - receipt of form VPE1 - non resident vulnerable person who is physically disabled

Any election that shows the beneficiary to be non-resident and physically disabled (TSEM3426) should be dealt with by an inspector in accordance with process map D1. For further advice, contact Trusts & Estates Technical Bootle.