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HMRC internal manual

Trusts, Settlements and Estates Manual

Settlements legislation: settlor's right of recovery of tax

Sometimes the settlor can recover the additional tax that has been suffered under ITTOIA/S624 and 629. The settlor claims this from

  • any trustees, or
  • any other person to whom the income is payable.

The settlor may require a certificate from HMRC to support the claim. There are details at TSEM4505 onwards.

There is no right of recovery of tax under the provisions of ITTOIA/S633 and 641.