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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Legal background to trusts & estates: will - use of the words 'trust' and 'trustee'

A testator (the person making the will) often includes the phrase ‘I appoint XXXX to be my executor and trustee. I give and bequeath all my goods and possessions to the said XXXX upon trust’. Using the words ‘trustee’ and ‘trust’ does not create a trust. The words emphasise that the testator trusts the executor to discharge the duties and responsibilities of the office.

Later in the will, the testator may create a trust. This has nothing to do with the earlier use of the words ‘trustee’ and ‘upon trust’.