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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Trusts for particular purposes: employment-related trusts: retirement benefits schemes - lump sum death benefit

If a scheme member dies in service, a lump sum benefit may become payable. The scheme rules may allow the trustees to put this benefit into trust for the relatives/dependants of the member. The appropriate Trust Office (TSEM1420) deals with such trusts.

Non Trust Office

If you become aware of such a trust use the tracing function to see if a Trust Office has a record for it. If not, do not call for a copy of the deed creating the trust. Issue form 41G (Trust). Pass the completed form to the appropriate Trust Office (TSEM1420). They will deal with the case in the normal way (TSEM1410).

 

Trust Office

If you become aware of such a trust do not call for a copy of the deed creating the trust issue form 41G (Trust). Set up the case in the normal way (TSEM1410).