IEIM400990 - International Exchange of Information Manual - HMRC internal manual
IEIM400990 - Non-Reporting Financial Institutions: Trustee Documented Trust You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. NRFI: Trustee Documented Trust Trustee-documented trusts are Non-Reporting Financial Institutions (NRFI) for both regimes. A trustee-documented trust is a trust that is a Financial Institution [see IEIM400600] where the trustee of the trust is itself a Reporting Financial Institution [see IEIM402100] and reports all the information required in respect of the Reportable Accounts [see ...
Source: gov.uk