TSEM4500 - Settlements legislation: settlor's right of recovery of tax

Sometimes the settlor can recover the additional tax that has been suffered under Sections 624 and 629. The settlor claims this from

• any trustees, or
• any other person to whom the income is payable.

The settlor may require a certificate from the HM Revenue and Customs to support the claim. There are details at TSEM4505 onwards.

There is no right of recovery of tax under the provisions of Sections 633 or 641.