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. The 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.
