TSEM1602 - Introduction to trusts: request for advice or information: when we might receive a request for advice

Agents or trustees might ask HMRC for advice on trust taxation, because for example

• the agents acting are a small firm that deals with very little trust work.
• lay trustees are attempting to administer the trust without legal help.

HMRC do not advise on the interpretation of trust documents (TSEM1705).

Further guidance is described at TSEM1406, or more specific guidance can be found on the HMRC website.

HMRC do not provide any form of clearance (including non-statutory clearance) about a trust, for example to agree its status or approve a transaction.

The clearance and approvals guidance confirms HMRC won't give clearance or advice in respect of the application of the “settlements legislation” in Chapter 5 Part 5 Income Tax (Trading and Other Income) Act 2002 or the consequences of executing non-charitable trust deeds or settlements.

Internal users should refer any request for clearance or approval to  HO Technical, Trusts(BT&C)