TSEM4552 - Settlements legislation: about certification under ITTOIA/S646(6A)

If requested, HMRC will issue a certificate to advise the settlor how much to pay the trustees.

The settlor’s tax liability may change after a certificate has been issued - for example a relief or allowance may be claimed which is set against settlement income thus generating a further repayment. In such circumstances a new certificate may be issued but it should indicate that it supersedes the earlier one.