TSEM1406 | Introduction to trusts: new trusts: public guidance

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

There is detailed guidance for settlors, trustees and beneficiaries on GOV.UK and customers should use this source of guidance in the first instance.

If a customer does not have access to the internet, HMRC can print off and send them copies of material found within or at the link.