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TRSM26010 | Types of trust that need to be registered: contents: further considerations for registrable taxable trusts: contents: introduction

From HM Revenue & Customs · Trust Registration Service Manual

Certain trusts have more complicated arrangements that need to be considered before determining whether or not they should be registered on the Trust Registration Service (TRS).

The following pages set out additional considerations for:

  • Registered Pension Schemes

  • Authorised Unit Trusts

  • Statutory Trusts

  • Where a tax relief is claimed.