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HMRC internal manual

Trusts, Settlements and Estates Manual

Trust income and gains: vulnerable beneficiaries: enquiries - notice of determination

If it is established that either:

  • the requirements for the election were not satisfied, or
  • the election no longer applies because the beneficiary has ceased to be a vulnerable person, the trusts in relation to which the election was made are no longer qualifying trusts or have terminated,

it is up to the Board of HMRC to give notice of determination to this effect to the trustees and the beneficiary in question. The case must be referred to Trusts Technical Edinburgh. A notice of determination must be issued by someone at grade 7 or above.

Where relevant the notice of determination should state the date on which the election ceased to apply. In other cases it should state that the election was never valid.

When a determination is made, all necessary assessments, adjustments, repayments or discharges of tax should be made. There is a right of appeal against such a determination. Any appeal must be made in writing to HMRC within 30 days of the date the determination was issued.