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HMRC internal manual

Trusts, Settlements and Estates Manual

Trust income and gains: vulnerable beneficiaries: vulnerable person election - details required in the election - effective date

The election form requires the ‘effective date’ to be specified, that is the date from which the election is to have effect. This cannot be earlier than 6 April 2004 but see TSEM3451 for the time limits in which elections may be made.