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HMRC internal manual

Trusts, Settlements and Estates Manual

Trust income and gains: Sub-fund elections - receipt of form SFE1

The election should be dealt with by the Trusts & Estates office dealing with the trust in question - see TSEM1415

Process map D2 on the Trusts Intranet site gives details of the steps to be taken when an election is received. Elections that do not contain all the relevant information requested (see TSEM3525) will not be valid. You should return any such election and identify the items that have been omitted. This will not constitute an enquiry into the election. Acknowledge elections containing all the necessary details. In most cases nothing further will be needed.