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HMRC internal manual

Trusts, Settlements and Estates Manual

Settlements legislation: settlor - reciprocal arrangement: enquiry

When you open an enquiry into a trust or settlement, you should consider whether there are any reciprocal arrangements - see TSEM4125.

You should consider the original named settlor, any additional settlor and any other person with whom there may be a reciprocal arrangement. You should send any case of doubt or difficulty to HMRC Trusts & Estates Technical Edinburgh for advice.