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HMRC internal manual

Trusts, Settlements and Estates Manual

Settlements legislation: wording of certificate under ITTOIA/S642(2)

Use plain notepaper. Include the settlor’s name and address.

The wording of the certificate is:

Section 646(2) ITTOIA

Settlement dated [date] by [settlor’s name] [This will only be relevant where the settlement is a trust]

I certify that, for the year ended 5 April [year], £[amount of income] was treated as the income of [settlor’s name]. It was charged on [him or her] by virtue of Section [660A or 660B] ICTA 1988 Section [624 or 629] ITTOIA. [He or She] paid £[amount of tax] income tax in the year ended 5 April [year] in respect of this income.

HM Inspector of Taxes or Officer of Revenue and Customs