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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Ownership and income tax: Specific types of property: bank and building society accounts: - examples

Sections TSEM9941-9954 give examples illustrating the general principles about ownership and joint ownership of property with respect to bank and building society accounts. If you cannot see an example here that fits your case, refer to the general principles.