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HMRC internal manual

Trusts, Settlements and Estates Manual

Settlements legislation: Customer request for clearance, approval or advice

You may receive a request to give clearance, approval or advice in respect of the settlements legislation.


We do not provide any form of clearance (including non-statutory clearance) or advice in these circumstances.  The official clearance and approvals guidance says, “HM Revenue and Customs (HMRC) won’t give clearance or advice in respect of the application of the ‘settlements legislation’ in Chapter 5 Part 5 Income Tax (Trading and Other Income) Act 2002 or the consequences of executing a non-charitable trust deeds or settlements”


If you receive a request for clearance please send it to ‘HO Technical, Trusts (BP Ops)’ and they will reject it.


External customers can find this guidance at