TSEM4130 - Settlements legislation: settlor - reciprocal arrangement: enquiry

When HMRC open an enquiry into a trust or settlement, they need to consider whether there are any reciprocal arrangements - see TSEM4125.

HMRC will consider the original named settlor, any additional settlor and any other person with whom there may be a reciprocal arrangement. Internal users should send any case of doubt or difficulty to Trusts  Technical for advice. see TSEM11100