TSEM4500 - Settlements legislation: settlor's right of recovery of tax
Sometimes the settlor can recover the additional tax that has been suffered under ITTOIA/S624 and 629. »Ê¹ÚÌåÓýapp settlor claims this from
- any trustees, or
- any other person to whom the income is payable.
»Ê¹ÚÌåÓýapp settlor may require a certificate from HMRC to support the claim. »Ê¹ÚÌåÓýappre are details at TSEM4505 onwards.
»Ê¹ÚÌåÓýappre is no right of recovery of tax under the provisions of ITTOIA/S633 and 641.