Unauthorised Unit Trusts

Q. What is an Unauthorised Unit Trust?

A. An unauthorised unit trust is any unit trust that has not been authorised by the Financial Services Authority in accordance with s243 Financial Services and Markets Act 2000 (FSMA 2000). For more information, please see our Types of Collective page .

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Q. How do I register an Unauthorised Unit Trust?

A. Send the following information:

• Draft/conformed trust deed
• Information Memorandum (or brief outline of investment objectives)
• Proposed tax voucher
• If a Limited Partnership, copy of the Limited Partnership agreement
• Potential launch date of the scheme

To:

HMRC Unauthorised Unit Trust Centre
1st Floor
Concept House
5 Young Street
Sheffield
S1 4LA

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Q. Where can I find further advice on Unauthorised Unit Trusts?

A. You can write to HMRC Unauthorised Unit Trust Centre at the address above or telephone:

• Sandra Whyman on 0114 2969 688
• Liz Foster on 0114 2969 377

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