TSEM4510 - Settlements legislation: wording of certificate under S660D ICTA 1988/S646(2) ITTOIA
Use plain notepaper. Include the settlor’s name and
address.
The wording of the certificate is:
Certificate under Section 660D(1) ICTA 1988 (for years to
2004-2005) or Section 646(2) ITTOIA (for years from
2005-2006)
Settlement dated [date] by [settlor’s name] [This will
only be relevant where the settlement is a trust]
I certify that, for the year ended 5 April [year],
£[amount of income] was treated as the income of
[settlor’s name]. It was charged on [him or her] by virtue of
Section [660A or 660B] ICTA 1988 Section 624 or 629 ITTOIA. [He or
She] paid £[amount of tax] income tax in the year ended 5
April [year] in respect of this income.
HM Inspector of Taxes or Officer of Revenue and Customs
