The Trust Deed below is for all fines and taxes (not VAT, Corp Tax or PAYE). If you are employed, go to the PAYE/NI section for letter samples to send to your employer.
DOCUMENTS YOU WILL NEED:
- CONDITIONAL, REVOCABLE TRUST DEED: Download the Conditional Revocable Trust and fill in your name, date, UTR tax number (optional) and amount. Have the Trust Deed witnessed by two people or notarized. Make as many copies as you need to send. DO NOT send the ORIGINALS.
- NOTICE (LETTER): Use the template notice letter as a guide only (but keep it as a ‘notice’). This accompanying notice should be FAO: HMRC Commissioners: Sir Jim Harra (being replaced by John-Paul Marks in April 2025), Anglela MacDonald, Justin Holliday, Penny Ciniewicz, Myrtle Lloyd, Jonathan Athow and Carol Bristow.
- PROMISSORY NOTE: You can use the sample promissory note on the site to fill in your name, name of the Trust (if you choose to call your Trust a name), UTR tax number and amount of taxes calculated for the year. This can either be notarized [http://nigelpughnotary.co.uk/] or witnessed by two non-family members. You don’t need a promissory note if you have money set aside for the Local Authority/HMRC in the form of gold, cash or a (trusted) bank account.
NOTE: You can keep your money as cash in a Trustee safe box or as gold/silver, but you need documented evidence which proves the monies are set aside and not commingled with other funds. There MUST be tangible, evidential assets (RES) in the Trust. For now, you can also use a bank account, but before long HMRC will doubtless be able to access these directly – as in Scotland.
DO NOT send ORIGINALS which must be kept safely in your TRUSTEE folder. COPIES of the witnessed/notarized Trust Deed, witnessed/notarized Promissory Note, Letter (Notice) should be sent For the Attention of all the Commissioners below. You can send one envelope RECORDED DELIVERY, with separate envelopes in for each Commissioner:
FAO: HMRC Commissioners: Sir Jim Harra (to be replaced by John-Paul Marks April 2025), Anglela MacDonald, Justin Holliday, Penny Ciniewicz, Myrtle Lloyd, Jonathan Athow and Carol Bristow and posted, recorded delivery, to:
HM Revenue and Customs 1 Horse Guards Road
Westminster
London SW1A 2HQ
Individual Trust Deed

Individual (self-assessment) letter to HMRC

Promissory Note Example

Generic Affidavit Rebuttal

Notice of Revocation of Trust

- The Recognition of Trusts Act 1987 binds the Crown and all Crown Servants.
- Civil servants are Creatures of Statute and must follow Legislation
- Attorney General Lord Hermer KC, stated on October 24 2024: ‘International law is not simply some kind of optional add-on with which States can pick or choose whether to comply‘.
- The Laws of equity prevail in disputes where strict application of common law would lead to unfairness or injustice.
- His Majesty’s Revenue & Customs (HMRC) has publicly prioritized five (5) strategic objectives, the third of which is: ‘Maintain taxpayers’ consent through fair treatment and protect society from harm.’
- To willfully ignore the Trust could be considered mala-fides.
- The UK Government and its Agents (including but not limited to HMRC and its Commissioners & Agents & Local Authorities and their agents) must abide by International and Domestic Law.
- The UK Government and its Agents (including but not limited to HMRC and its Commissioners & Agents and Local Authorities) can be held individually liable when/if they knowingly and/or willfully breach International and/or Domestic Law.
- The UK Government and its Agents (including but not limited to HMRC and its Commissioners & Agents and Local Authorities) can remedy their actions and avoid being held accountable as an individual.