Please Note

Individuals or companies who have executed the Discretionary, Revocable Conditional Trust (the “Trust Deed”) will not be submitting a self assessment tax return or paying company taxes on the 4th April 2025 into the Parliamentary Consolidated Fund, as to do such would be funding, and aiding & abetting; terrorism, crimes against humanity, war crimes, genocide, killing by genocide and genocide as outlined in the International Criminal Court Act 2001, the Terrorism Act 2000 and the Rome Statute of the International Criminal Court.

Any one who has executed and served their Trust Deed has settled their HM Revenue & Customs (HMRC) account by way of their Trust Deed with HM Revenues & Customs listed as the Primary Beneficiary. If using a Promissory Note, you have also ‘tendered’ the taxes.

As HMRC is the Primary Beneficiary, the taxes & fines now belong to them. The money in the Trust NO LONGER BELONGS TO YOU and cannot be touched or mingled with another account. By the end of the tax year, if the conditions of the Trust are not met, the Trust Deed is revoked (see end of year letter) and the money goes to the Secondary Beneficiary, which is you or whoever you’ve listed as Secondary Beneficiary. Alternatively, you can leave your taxes in the Trust for the following tax year when a new Trust Deed will need to be sent to HMRC and the councils.

Those who have served their their Trust Deed, the next deadline is the 5 April 2025 i.e. the end of the financial year – at which point you should serve the Notice of Revocation of Trust on the 7 Commissioners of the HMRC as the Trust assets (the taxes you have paid into the trust) goes to the Secondary Beneficiary as per the provisions of the Trust Deed.  

The Discretionary, Revocable Conditional Trust (The “Trust Deed”) is expressly established and made in accordance with the Recognition of Trusts Act 1987, Knight v Knight [1840] 49 ER 58 and Milroy v Lord [1862] EWHC J78 and therefore is legally binding to all crown servants and crown agents.  

Warning

The Trust Deed should not be confused with a private family trust set up to protect your assets. For more information about this type of trust and ways to protect your assets, please contact a lawyer or if you wish not to register the trust, a qualified writer of trusts.

The Process

Begin by downloading the relevant Trust Deed & Cover Letter.

Familiarise your self with the documents.

1. The Trust Deed: This is the signed, witnessed (not by a family member) document you copy and send a copy to HMRC, Councils, ULEZ etc. Send recorded delivery with your letter*. Copies only.
2. Template Covering Letter: We recommend you write your own letter outlining your personal concerns about HM Government’s unwillingness to operate within the international laws they have ratified. The templates offer a guide. Send a letter to each commissioner in separate envelopes (see names below), and place all envelopes in one RECORDED DELIVERY envelope/package to:-
3. Sir Jim Harra, Anglela MacDonald, Justin Holliday, Penny Ciniewicz, Myrtle Lloyd, Jonathan Athow and Carol Bristow. Address: HM Revenue and Customs, 1 Horse Guards Road, Westminster, London SW1A 2HQ.
4. You MUST be able to document evidence that the exact amount of tax you are withholding is kept in the Trust (i.e. that the trust has assets) and is kept separate from your day-to-day expenses (if the amount is kept in a bank*). If you were keeping the amount in silver/gold for example, you would need a receipt to show this amount is kept aside, safely and solely for HM government. If you fail to show there are assets (RES) in the trust, it could be considered a sham Trust. You can also use a notarized Promissory Note. *Banks may soon be able to remove funds from your account without your permission, so keep an eye on changes to Legislation!
5. The Promissory Note: A promissory note is to be treated as cash [Fielding & Platt Ltd v Selim Najjar (1969)]. If you are using a promissory note, get it notarized and send a copy of the notarized promissory note along with your Trust Deed and letter to HM Revenue and Customs, ALL Commissioners and RECORDED DELIVERY.
6. At the end of the financial year (31 Jan 2026 for self-assessment or 4 April 2026 for companies) you must send a Letter of Revocation/Recission to the HMRC (or Councils in the case of Council Tax) if they have not met your trust conditions.
7. TRUST DEEDS for each Tax can be downloaded here:

We do not recommend you use the Trust Deed for speeding tickets, driving without insurance or anything which the legislative process considers illegal. We have opted to operate within their legislative realm and the aim is to hold the government to account when they are in breach of ratified international law or acting criminally.

A Note on Upholding the Law

TRUSTS are Legal Documents – Look after your Trust

A trust in England is a legal arrangement where one or more persons (the trustees) hold and manage assets (such as property, money, or investments) for the benefit of others (the beneficiaries). Trusts are established to provide legal protection for the trustor’s assets, to ensure those assets are used according to the trustor’s wishes, and sometimes to gain tax efficiencies or to protect assets from creditors.

• Settlor: The person who puts assets into the trust. They decide how the trust’s assets should be managed and distributed.
• Trustee: The individual(s) or corporate entity appointed to manage the trust’s assets. Trustees have a fiduciary duty to act in the best interests of the beneficiaries. They are legally responsible for the trust and must manage it prudently.
• Beneficiary: The person or persons who are intended to benefit from the trust. Beneficiaries can have a fixed interest or a discretionary interest where the trustees decide on the distribution.
• Trust Deed: A legal document that sets out the terms of the trust, including who the trustees are, the beneficiaries, how the trust should be managed, and how the assets are to be distributed.

Who can officially administer a trust in England:

1. Professional Trustees: These can include solicitors, accountants, or trust corporations (like banks or specialized trust companies). They are chosen for their expertise in trust law, tax, and estate planning.
2. Lay Trustees: Often friends or family members of the settlor. They might not have professional expertise but are trusted by the settlor to act in the beneficiaries’ best interests.
3. Public Trustee: A government official who can act as a trustee when no one else is available or appointed, though this is less common for new trusts.
4. Chartered Trust and Estate Planners: Professionals who specialize in trust administration, often holding qualifications from organizations like the Society of Trust and Estate Practitioners (STEP).
5. Executor and Trustee Companies: These are businesses set up specifically to act as executors or trustees.

When administering a trust, trustees must:

• Follow the terms of the trust deed.
• Manage the trust with a duty of care, which means as if it were their own but with the beneficiaries’ interests at heart.
• Keep proper accounts and provide information to beneficiaries as required.
• Invest the trust’s assets prudently.

It’s worth noting that being a trustee carries significant responsibilities and potential liabilities, so individuals or entities acting as trustees should be well-informed of their duties or seek professional advice.

1. Failure to Account: Trustees are required to keep accurate records and provide beneficiaries with accounts of the trust’s management. Failing to do so or providing misleading information is a breach.
2. Neglect or Omission: Not taking action when action is required, like failing to collect debts owed to the trust, neglecting to insure trust property, or not defending the trust against legal claims when necessary.
3. Commingling Funds: Trustees must keep trust assets separate from their personal assets. Mixing these can lead to confusion and potential loss of trust assets.

What to expect from the councils and HMRC

Both the HMRC and the councils will treat the Trust Deed as a complaint. When the HMRC or Council comes back to you with their reasons as to why the DEED has no basis in law, remind them that a) the Discretionary, Revocable Conditional Trust is expressly established and made in accordance with the Recognition of Trusts Act 1987, Knight v Knight [1840] 49 ER 58 and Milroy v Lord [1862] EWHC J78 and therefore is legally binding to all crown servants and crown agents and b) that clause 15 of the Terrorism Act 2000, states; a person commits an offence if he invites, receives or provides money or other property, and knows, or has reasonable cause to suspect, it may be used for the purposes of terrorism, where terrorism is defined as the threat or use of firearms or explosions endangering life for a political or ideological cause.

HM revenues and Customs aren’t necessarily the enemy. In August 2024, Mark Smith, a Foreign Office official, resigned in protest against the UK’s refusal to ban arms exports to Israel, pointing out that continuing these exports could implicate the UK in violations of international law.

Civil servants responsible for overseeing arms exports to Israel requested to “cease work immediately“, feared that authorizing these exports might make them complicit in potential war crimes in Gaza. They threatened to sue the government if they were forced to comply with demands they believed were manifestly illegal.

Civil servants are having to balance national policies with international law and personal conscience. Best to get them onside.

Before starting this process it is important to read and understand the following documents:

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1. Share and read the Lawful Tax Resistance Article

2. Clarify your understanding of every statement in the Declaration of Sovereignty and Deed of Trust (D&D) document and the lawful, legal and legitimate basis for refusing to take a financial part in Britain’s illegal criminal wars, mass murders, crimes against humanity and genocides that take place ONLY because taxpayers fund these crimes by paying tax. Be aware that every taxpayer pays £1,830 towards so called ‘defence’ (buying weapons, ships, aircraft, tanks, missiles, bombs etc.) and paying military forces to use them to attack and murder an average of 100,000 men women and children every year since 2001.

3. Then read and check that you understand section 1 of the United Nations Act 1946, Article 41 of the UN Charter, section 15 of the Terrorism Act 2000 and section 52 of the International Criminal Court Act 2001and that these criminal offences apply to every person in the UK including the Monarch, the Prime Minister and every adult taxpayer.

4. Fill in, sign and witness your D&Ds, take two or three copies of each person’s D&D and place the original and cash (or monies in a designated bank account – though this is risky as the banks can take the monies from your account to pay HMRC directly) or a promissory note in a separate safe place at home. 

5. If doing this as part of a group, make a firm commitment to each other in your group that you will together take a lawful, legal and legitimate stand against this criminal government activity and put your taxes in trust for one, more or all of the following Government agents – your local Council, HMRC (His Majesty’s Revenue and Customs) and/or businesses, institutions and/or corporations that you know or suspect are passing / or will pass money or property to HM Government.

6. Decide which tax demands that you as a group will withhold first. (Council Tax, Income Tax, VAT, PAYE, NI etc).

7. Look through some of the template letters to send to a Council, Employers, HMRC etc. and write your own letter in your own words explaining why you are withholding the money and the conditions they will need to meet if you (as trustee) are to hand over the money to them. 

8. Post the letters (individual or joint) with a copy of your D&D to your chosen government agent (Council, HMRC etc).

9. Inform your local Freedom Co-op / Hub organiser of your actions so that you can build up a list of those local people that are lawfully withholding taxes.

10. Plan the next steps (such as meeting with your local councillors / journalists / local media outlets to educate them on the lawful duty to withhold tax when the money is used for criminal purposes.

11. At the financial year-end, you can perhaps send a contribution of your tax savings to share between the Taxpayers’ Co-operative and your local Freedom Co-op, hub or group. If there isn’t one in your area, perhaps you can look into setting one up. There are currently 7,000 co-ops in Britain. 

 Chris Coverdale 1 / 11 / 23