Chapter RM3696
Published date | 15 April 2016 |
Record Number | RM3696 |
When you get a claim for a minor who receives income from a trust look at the following references in the Trust Settlement and Estates Manual (TSEM).
TSEM1030 to TSEM1908 – An introduction to trusts defines and explains a simple or bare trust and tells you where a trust should be dealt with.
Use the table below to decide what to do when the minor’s income is from a trust.
Situation | Action |
The income is from a simple or bare trust | See RM3716. |
The trustee is the Public Trustee | Accept the claim. You do not have to confirm the minor’s title to the trust income or the trust income vouchers. |
Other cases |
If you do not know the Trust District | Try to trace the Trust District using TI. |
If TI does not show you the Trust District ask the claimant to tell you
- whether trust returns have been made
and, if so
- to which District and under what reference
and
-
the name and address of the trustee to whom you should write about the trust. If the claimant tell you the Trust District Write to the Trust District linked to the District responsible for the
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