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HMRC internal manual

Trusts, Settlements and Estates Manual

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HM Revenue & Customs
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Trust income and gains: vulnerable beneficiaries: claims to special tax treatment - claims for 2004/05

The 2004-05 Trust and Estate return does not have the relevant boxes for making claims to special tax treatment. This is because the provisions in FA2005/S23+ apply retrospectively to 2004-05 and the Act received Royal Assent after the returns for that year were printed and issued.

Claims for this year must be made in the additional information box (the ‘white space’) on the final page of the main return. Full details of how to do this are given in the guidance note ‘An introduction to the new special tax treatment for certain trusts with vulnerable beneficiaries’ which was published on the HMRC website in July 2005.