TRSM26010 - Types of trust that need to be registered: contents: further considerations for registrable taxable trusts: contents: introduction
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).
»Ê¹ÚÌåÓýapp following pages set out additional considerations for:
- Registered Pension Schemes
- Authorised Unit Trusts
- Statutory Trusts
- Where a tax relief is claimed.