Chris Coverdale’s Conditional, Revocable Trust

Chris has been campaigning against the funding of war for decades. Having been imprisoned for refusal to fund wars via taxes (including Council Tax which is collected centrally), Chris decided to take a leaf out of the oligarchs’ playbook & place his taxes into a trust with HM Government listed as Primary Beneficiary. HM Government could only collect the taxes once they were able to evidence that none of the taxes collected would be used to fund illegal wars of aggression, war crimes, crimes against humanity, ethnic cleansing and genocide. In the absence of such proof, the Trust would be revoked and the taxes would go to the Secondary Beneficiary listed in the Trust.

If you don’t wish to be complicit in the crimes of governments operating outside the norms and statutes of international and domestic law, you can place your taxes in a Conditional, Revocable Trust, until HM Government is willing to abide by those laws and treaties to which it is a signatory.

Setting up a conditional, revocable trust

This section includes the documentation and templates you will need to set up your conditional, revocable trust. Scroll down for explanatory notes on each of these documents and the various steps you will need to take to set aside your taxes in this way.

When a Trust is created, the Legal Title belongs to the Trustee & the Beneficial Title to the Beneficiary. The Settlor is the person who provides the assets to the Trust and (if applicable) the person who distributes the assets. Trusts are administered and enforced in Legal Jurisdiction.

The three certainties required for a trust to be legally binding under English law are:

1. Certainty of Intention
   It must be clear that the settlor (the person creating the trust) intended to create a trust. This does not depend on specific wording; the overall intention, as shown by words or conduct, must be to impose a binding obligation on the trustee rather than make a gift or moral request
2. Certainty of Subject Matter
   The property to be held on trust must be clearly identified or identifiable. This means it must be clear what assets are included in the trust and, if relevant, what share each beneficiary is entitled to.
3. Certainty of Objects
   The beneficiaries (or objects) of the trust must be clearly defined or at least ascertainable. The trustee must be able to determine who is entitled to benefit from the trust, either by name or by a clear description or class

If any of these certainties are missing, the trust will be void from the outset.

Please Note

Individuals or companies who have executed the Discretionary, Conditional, Revocable 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. However, the Trust must have assets (known as Trust RES) in order to be in a position to ‘settle’ the ‘debt’. These assets can be evidenced in several ways (if required): Holding the monies in a bank account, in gold/silver, in cash or in the form of a Promissory Note. These are ‘tender’.

You will only need to show evidence of the trust RES if asked by the Primary Beneficiary – the HMRC or the Councils/HMRC.

*If requested, you must be able to evidence the Trust has enough assets to settle the debt. A trust with no Trust assets can be considered a sham trust. A Promissory Note can act as the Trust RES.

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 (if using a bank account, it must be used solely for the Trust Asset/RES – so if there are bank costs coming out of that account, ensure there is enough in the bank account to cover the alleged debt to be settled by the trust, for the whole financial year. 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. We would recommend retaining ALL the monies you are holding for the Primary Beneficiary for each year, in case there comes a time when payment – under duress – becomes a necessity. Both the Local Authorities and HMRC accept payment plans. Their aim is to keep you on The System.

For those who have already served their their Trust Deed for the financial year 2024/5, you can serve your Notice of Revocation/Rescission of Trust on the 7 Commissioners of the HMRC after April 5th 2025 if HM Government has failed to meet the Conditions of the Trust. The Trust assets (the taxes you have paid into the trust) then go 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. You MUST protect your assets in order to protect them from the Local Councils who can impose unlawful Charging Orders and forced sales.

The Process

Begin by downloading the relevant Trust Deed & Cover Letter (the Notice).

Familiarise your self with the documents. It is important to understand how to manage your trust.

1. Send Letter 1 (the Notice) on the site, recorded delivery to the Council/HMRC’s 6 Commissioners.
2. Once you receive a reply, send letter/notice 2 together with a copy of your signed, witnessed Trust Deed: The Trust Deed can be notarized or witnessed (not by a family member). Send a copy of the Trust Deed with the second Notice – recorded delivery – to HMRC’s 6 commissioners, Councils, ULEZ etc. Copies only. NOTE: Template Covering Letter: We recommend you personalise the letters, adding your own concerns about HM government’s violations in international law.
3. Send to the 1. Permanent Secretary/Chief Executive John-Paul Marks, 2. General Counsel Alan Evans, Solicitor for HM Revenue and Customs and 3. all 6 Commissioners, of HMRC: Anglela MacDonald, Justin Holliday, Penny Ciniewicz, Myrtle Lloyd, Jonathan Athow, Carol Bristow (8 separate envelopes in one larger envelope) and sent to:
4. HM Revenue and Customs
5. 100 Parliament Street
   London
   SW1A 2BQ
6. NOTE: You must (if asked) be able to evidence that the 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 (no commingling). You can withhold these taxes in a separate Trust account, as cash, as gold/silver or as a Promissory Note.
7. (a) GOLD/SILVER: If you were keeping the amount in silver/gold for example, you would need a receipt for the amount, to show this amount is kept aside, safely and solely for HM government.
8. (b) BANK ACCOUNT: If the taxes are in a Trust bank account, make sure no other monies are coming in and out of the account (such as bank charges). If there are bank charges coming out (for example) you will need to keep the amount in the account at the level of the taxes HM government claims you owe – so add in an amount to cover bank charges. You don’t have to send this until asked. But you need to have it ready. *Banks may soon be able to remove funds from your account without your permission, so keep an eye on changes to Legislation!
9. (c) CASH: Cash in a cash box would need to be evidenced.
10. (d) PROMISSORY NOTE: If not in gold, silver, cash or a bank account, use a Promissory Note.
11. NOTE: If you fail to show (when asked) that there are assets (RES) in the trust, it could be considered a sham Trust. You do not need to evidence this at the outset, but you do need to make sure you have covered yourself so there are assets in the trust which can be proven when asked.
12. At the end of the financial year (31 Jan 2026 for self-assessment or 5 April 2026 for companies) you must send a Letter of Revocation/Rescission (end of year letter) to the HMRC (or Councils in the case of Council Tax) if they have not met your trust conditions.
13. TRUST DEEDS for each Tax can be downloaded below. Please read ‘How the Trust is Protected’ below the orange TRUST buttons:

How the Trust is Protected

• 1. The Recognition of Trusts Act 1987 binds the Crown and all Crown Servants.
• 2. Civil servants are Creatures of Statute and must follow Legislation
• 3. 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‘.
• 4. The Laws of equity prevail in disputes where strict application of common law would lead to unfairness or injustice.
• 5. 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.’
• 6. To willfully ignore the Trust could be considered mala-fides.
• 7. 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.
• 8. 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.
• 9. The UK Government and its Agents (including but not limited to HMRC and its Commissioners & Agents and Local Authorities) can remedy their actions and choose not be held criminally liable.

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