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Taxes Management Act 1970
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76Protection for certain trustees, agents and receivers
(1)A trustee who has authorised the receipt of profits arising from trust property by, or by the agent of, the person entitled thereto shall not, if—
(a)that person or agent actually received the profits under that authority, and
(b)the trustee makes a return, as required by section 13 of this Act, of the name, address and profits of that person,
be required to do any other act for the purpose of the assessment of that person to income tax.
(2)An agent or receiver of any person resident in the United Kingdom, other than an incapacitated person, shall not, if he makes a return, as required by section 13 of this Act, of the name, address and profits of that person, be required to do any other act for the purpose of the assessment of that person to income tax.
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