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.

Documents

Sub fund election form

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).

Before you start

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Updates to this page

Published 21 August 2014

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