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HMRC internal manual

Trusts, Settlements and Estates Manual

Trust income and gains: vulnerable beneficiaries - enquiries

In addition to the usual enquiry powers into returns and claims, an enquiry can be made into the election itself. Notice of the enquiry into the election must be given in writing and must specify what information, documents or other particulars are needed to determine whether:

  • the requirements for making the election were satisfied, or
  • the election has ceased to apply because the person is no longer a vulnerable person, or the trusts for which the election was made are no longer qualifying trusts or have terminated.

The notice should also give the time within which the information, documents or other details must be provided. This must not be shorter than 60 days.