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TSEM5575 | Trusts for particular purposes: employment-related trusts - not within TSEM5010 onwards

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

You may come across a new employment-related scheme administered by trustees that does not come within any of the categories in TSEM5010 onwards. If you do,

  • do not ask to see the trust deed

  • do not submit to Trusts Technical

  • do not issue a guidance summary to other offices

Instead, set up on SA as a normal trust.