EIM30007 - Benefits: scholarships provided for members of the family or household of a director or employee: returns by trustees of payments of educational trusts
After 5 April each year a nominated Band D officer should:
- review the establishment file headed ‘Educational and Scholarship Schemes�
- send letters, adapted where necessary, to the trustees of each trust on the lines of the draft letter in EIM30008. »Ê¹ÚÌåÓýapp name and address of the trustee will be shown on the ruling from IR Trusts Bootle or Financial Intermediaries and Claims Office in the employer’s file
- enclose a small supply of forms P11D with the letter
- send a copy of the trustees� return to any other office which deals with an employer shown