Chapter IPTM5070
| Published date | 19 March 2016 |
| Record Number | IPTM5070 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Sometimes the injured person is not capable of handling his or her own affairs and theperiodical payments of damages for personal injury are paid into a trust for the benefitof the injured person, rather than to the injured person directly.
The tax legislation recognises this and exempts the injured person from tax on anypayments received by him or her from the trustees so long as:
- the payments received from the trustees are made out of periodical payments received by the trust under a court order, agreement or Motor Insurers’ Bureau undertaking as described in IPTM5020, and
- the trust is one under which the injured person is the sole beneficiary whilst he or she is alive.
It also exempts from tax any persons, such as guardians, who receive payments from thetrust on behalf of the injured...
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