Form

Trusts and estates: sub fund election form (SFE1)

Use form SFE1 if you are a trustee and want to elect for a fund or other part of settled property to be treated as a separate settlement.

• From: HM Revenue & Customs
• Published: 21 August 2014

Documents

Sub fund election form

Ref: SFE1

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_iForms/1.0/SFE1&template=SFE1.xdp

Details

From 6 April 2006 trustees of a settlement can elect for a fund or other specified portion of settled property to be treated as a separate settlement. Use form SFE1 to make a sub-fund election.

Email HMRC to ask for this form in Welsh (Cymraeg).

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Published 21 August 2014