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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Trusts for particular purposes: employment-related trusts - not within TSEM5010 onwards

You may come across a new employment-related scheme administered by trustees that does not come within any of the categories in TSEM5010 onwards. If you do,

  • do not ask to see the trust deed
  • do not submit to Trusts & Estates, Technical Group, Edinburgh
  • do not issue a guidance summary to other offices.

Instead, set up on SA as a normal trust.