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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: ICTA88/S615 schemes - notify SPSS if trustees claims are investigated

A scheme claiming relief under TSEM5365 should have been accepted by SPSS (Nottingham) as satisfying ICTA88/S615. If such a claim to relief is investigated SPSS (Nottingham) should be notified. Repayment, if due, is made by the CAR Residency. SPSS (Nottingham) will notify the appropriate District of each case in which a title to relief has been admitted.