Withholding tax as an individual.

You don’t need to be an expert to make a difference — just someone who believes war isn’t worth funding. There’s a lawful, peaceful way to act.

Please select your region:

01. Introduction.

This guide is for individuals in England and Wales who want to lawfully withhold personal taxes using a Discretionary, Conditional, Revocable Trust💡.

You don’t need to be wealthy — you just need to be willing to act.

You have the legal and moral right to say no when your taxes are used to support war, genocide, or crimes against humanity. And it’s the same whether you’re:

  • Self-employed

  • Employed and pay via PAYE and National Insurance

  • Receiving income from property, pensions, or investments

  • Paying council tax

  • Repaying student loans


Why this matters

Under international law, it’s a criminal offence to participate in or fund war crimes. That includes paying tax that enables:

  • Unlawful wars

  • Illegal arms exports

  • Genocidal regimes.

The peaceful solution

By using a Discretionary, Conditional, Revocable Trust💡you can:

  1. Set aside your tax funds lawfully, rather than handing them over unconditionally.

  2. Notify HMRC, your employer, your council, and/or the Student Loan Company that your trust is in place.

  3. Make it clear that funds will be released only when you have proof they’ll be used lawfully and ethically.

You’re not avoiding tax. You’re upholding the law, peacefully and transparently.


What you’ll need

02. Self-assessment

If you pay income tax and submit a self-assessment return for any reason, you can lawfully withhold tax using a Discretionary, Conditional, Revocable Trust. Through this trust, you set aside your taxes until the government proves that your money will only be used in line with international and ratified law.

This approach is lawful if you are self-employed and/or receive taxable income from property, investments, or other sources covered by the self-assessment process. 

Setting up your trust

  1. Create your Discretionary, Conditional, Revocable Trust💡 using the downloadable deed template. This document allows you to assign your tax liability to a separate fund.

  2. Submit your annual return as usual through HMRC. Do not mark the tax as unpaid — you’re not withholding illegally, you’re lawfully holding it in trust.

  3. Write to HMRC (template provided) to inform them of the trust and the conditions under which you will release the funds.

  4. You can also include a Promissory Note💡— this formalises your intention to pay once lawful use of the funds is proven, and reinforces that this is a legal, ethical action rather than tax evasion.
  5. Ringfence the funds in a separate bank or building society account under the terms of the trust. This shows you are not avoiding tax: the funds are ready to be transferred as soon as lawful use can be demonstrated. You can also convert the funds into cash, gold or silver and long as these are kept separate from other resources. 

  6. Keep all records and correspondence, including your trust deed and proof of intent.


Important note

This route is peaceful and lawful, but untested in court. HMRC is aware of the strategy but has not yet challenged it via a prosecution. Be aware that various HMRC departments may ignore your trust and continue to send letters and emails and make attempts at collection. Make War History offers support and templates to help you address this.

03. Council tax

Council Tax is one of the most direct ways local authorities collect revenue. If these funds are being used unlawfully — such as supporting infrastructure that facilitates war crimes — you may have a legal and ethical duty to withhold consent.

This method applies whether you work full-time, part-time, as a freelancer, or as a landlord.

Steps to take lawful action:

  1. Place your property in a Private Trust
    This adds a layer of legal protection by formally separating you from legal ownership while maintaining beneficial use.

  2. Complete the Council Tax Withholding Declaration
    This formal statement outlines your intent and the conditions under which you’ll release withheld tax.

  3. Notify your local council
    Send the declaration along with a cover letter explaining your legal position, referencing international law and ethical objections.


Important notes:

  • Councils often issue “Liability Orders” and “Attachment of Earnings Orders” without proper judicial authority. These can be challenged.

  • Be prepared for resistance. Councils may continue to pursue enforcement, even without lawful grounds. Stay firm and document all communications.

04. PAYE and NI - withholding tax as an employee

Overview

Even if you’re employed and taxed at source via PAYE and National Insurance, you still have the legal right to object to the unlawful use of your taxes. This route involves making a case to your employer — usually the payroll or HR department — and requesting they respect your legal position.

You are not asking your employer to break the law. You are asking them to honour your right not to be complicit in war crimes by knowingly passing your earnings to the government without proof of lawful use.

Steps to take lawful action:

  1. Create your Employee Trust
    Place your post-tax income into a trust to protect your funds from further unlawful use — especially if your employer refuses your PAYE request.

  2. Submit your formal objection to your employer
    Explain that you are withholding consent for PAYE deductions on ethical and legal grounds under international law.

  3. Include your legal position and sources
    Reference your rights under the Rome Statute and UK law, and state that funding war crimes is a criminal offence.

  4. Propose alternatives

    • Suggest redirecting the PAYE portion into a holding or escrow account.

    • Offer to pay the equivalent funds into a Trust until the UK government can prove lawful use.

  5. Maintain a written record
    All correspondence should be polite, professional, and documented. You may wish to send it via email and recorded post.

What if my employer refuses?

  • That is their right — but yours is to withhold your consent, not your employment.

  • If refused, continue working and place equivalent PAYE/NI into your own trust.

  • Be prepared for conversations with HR, payroll, or even legal counsel — and stand firm in your position.


Important notes:

  • Employers may be unaware of the legality of this route.

  • Your employer is not liable for your taxes — you are. By placing equivalent funds in trust and maintaining full records, you remain compliant.

05. Student Loans

06. Other taxes

Overview
Discretionary, Conditional, Revocable Trusts can also be used to withhold other types of taxes where funds may be unlawfully used. These include:

  • Capital Gains Tax

  • Stamp Duty

  • Inheritance Tax

  • VAT (if applicable)


Steps to take lawful action (capital gains & stamp duty example):

  1. Use a General Purpose Trust Deed
    This outlines that any funds you owe from asset sales or property purchases will be held in trust.

  2. Send a Declaration to HMRC (or relevant authority)
    Make clear that you are withholding the tax temporarily, not avoiding payment.

  3. Keep transparent records
    Maintain evidence of all steps taken and funds held. Transparency is key.


Important notes:

  • These taxes are more ad-hoc and event-based. Timing and paperwork are essential.

  • As with other taxes, the Trust protects both your position and the funds.

07. The risks.

You are lawfully entitled to withhold tax under certain conditions, but institutions may not acknowledge that right. Here’s what you need to know:

  • International law: Under the Rome Statute (Article 25) and the UK’s International Criminal Court Act (Section 52), it is a criminal offence to participate in or fund war crimes, including via taxes.

  • Civil disobedience: Withholding tax through a trust is lawful in principle, but not always recognised by state actors.

  • Systemic pushback: HMRC, councils, and employers may ignore your position, continue deductions, or pursue enforcement. You must be prepared to stand your ground.


While creating and using a Discretionary, Conditional, Revocable Trust is lawful in principle, you must be prepared for resistance. What you are doing directly challenges state authority — and authorities may respond in ways that are legally questionable, but strategically intimidating. These can include:

  • Refusal to acknowledge your trust
    HMRC, local councils, and others may claim your trust is invalid or ignore it altogether.

  • Continued deductions
    Employers may feel pressured or confused and continue PAYE deductions. Councils may keep collecting council tax.

  • Threats or legal action
    You may receive warning letters, penalties, or even court summons, particularly if you owe large sums or own property.

  • Property risk
    Councils in particular have been known to escalate enforcement by targeting property. 

  • Isolation or misinformation
    Professionals such as lawyers or accountants may not support or understand what you’re doing. The mainstream narrative will likely frame your actions as unlawful: be assured they are not.


These risks are real, but so are the consequences of doing nothing:

  • Funding war crimes is a criminal offence.

  • Remaining silent enables unlawful systems.

  • Taking a peaceful stand creates legal pressure and collective change.


You are not alone. Our resources, templates, and support community are here to help you understand your rights, protect yourself, and take action with confidence.

08. Frequently asked questions.

No. We have drawn up our Discretionary, Conditional, Revocable Trust documents to be accessible and self-explanatory. However, you’re free to consult a solicitor if you want extra reassurance or advice about your specific situation.

Your Discretionary, Conditional, Revocable Trust is lawful and based on legal principles used by governments, corporations, and the wealthy. But that doesn’t mean you won’t face pushback. Councils and HMRC have been known to ignore the law or act outside it. We can help if this happens to you — just contact us. 

Yes. You remain the beneficiary of the trust, and you don’t lose your right to live in or use your home. You’re simply placing the legal title in trust, which may protect it if you’re later challenged.

No. You can choose what to withhold depending on your circumstances. Some people only challenge council tax. Others include income tax or student loans. The trust allows flexibility — you remain in control.

We do not recommend ignoring correspondence. Always respond in writing, referencing your Discretionary, Conditional, Revocable Trust and its legal protections. We provide template letters and guidance to help you do this confidently and correctly.

9. Glossary.

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.
  • Promissory Note: A legally binding promise to pay, but only once the trust’s conditions are met.

01. Introduction.

This guide is for individuals in England and Wales who want to lawfully withhold personal taxes using a Discretionary, Conditional, Revocable Trust💡.

You don’t need to be wealthy — you just need to be willing to act.

You have the legal and moral right to say no when your taxes are used to support war, genocide, or crimes against humanity. And it’s the same whether you’re:

  • Self-employed

  • Employed and pay via PAYE and National Insurance

  • Receiving income from property, pensions, or investments

  • Paying council tax

  • Repaying student loans


Why this matters

Under international law, it’s a criminal offence to participate in or fund war crimes. That includes paying tax that enables:

  • Unlawful wars

  • Illegal arms exports

  • Genocidal regimes.

The peaceful solution

By using a Discretionary, Conditional, Revocable Trust💡you can:

  1. Set aside your tax funds lawfully, rather than handing them over unconditionally.

  2. Notify HMRC, your employer, your council, and/or the Student Loan Company that your trust is in place.

  3. Make it clear that funds will be released only when you have proof they’ll be used lawfully and ethically.

You’re not avoiding tax. You’re upholding the law, peacefully and transparently.


What you’ll need

02. Self-assessment

If you pay income tax and submit a self-assessment return for any reason, you can lawfully withhold tax using a Discretionary, Conditional, Revocable Trust. Through this trust, you set aside your taxes until the government proves that your money will only be used in line with international and ratified law.

This approach is lawful if you are self-employed and/or receive taxable income from property, investments, or other sources covered by the self-assessment process. 

Setting up your trust

  1. Create your Discretionary, Conditional, Revocable Trust💡 using the downloadable deed template. This document allows you to assign your tax liability to a separate fund.

  2. Submit your annual return as usual through HMRC. Do not mark the tax as unpaid — you’re not withholding illegally, you’re lawfully holding it in trust.

  3. Write to HMRC (template provided) to inform them of the trust and the conditions under which you will release the funds.

  4. You can also include a Promissory Note💡— this formalises your intention to pay once lawful use of the funds is proven, and reinforces that this is a legal, ethical action rather than tax evasion.
  5. Ringfence the funds in a separate bank or building society account under the terms of the trust. This shows you are not avoiding tax: the funds are ready to be transferred as soon as lawful use can be demonstrated. You can also convert the funds into cash, gold or silver and long as these are kept separate from other resources. 

  6. Keep all records and correspondence, including your trust deed and proof of intent.


Important note

This route is peaceful and lawful, but untested in court. HMRC is aware of the strategy but has not yet challenged it via a prosecution. Be aware that various HMRC departments may ignore your trust and continue to send letters and emails and make attempts at collection. Make War History offers support and templates to help you address this.

03. Council tax

Council Tax is one of the most direct ways local authorities collect revenue. If these funds are being used unlawfully — such as supporting infrastructure that facilitates war crimes — you may have a legal and ethical duty to withhold consent.

This method applies whether you work full-time, part-time, as a freelancer, or as a landlord.

Steps to take lawful action:

  1. Place your property in a Private Trust
    This adds a layer of legal protection by formally separating you from legal ownership while maintaining beneficial use.

  2. Complete the Council Tax Withholding Declaration
    This formal statement outlines your intent and the conditions under which you’ll release withheld tax.

  3. Notify your local council
    Send the declaration along with a cover letter explaining your legal position, referencing international law and ethical objections.


Important notes:

  • Councils often issue “Liability Orders” and “Attachment of Earnings Orders” without proper judicial authority. These can be challenged.

  • Be prepared for resistance. Councils may continue to pursue enforcement, even without lawful grounds. Stay firm and document all communications.

04. PAYE and NI - withholding tax as an employee

Overview

Even if you’re employed and taxed at source via PAYE and National Insurance, you still have the legal right to object to the unlawful use of your taxes. This route involves making a case to your employer — usually the payroll or HR department — and requesting they respect your legal position.

You are not asking your employer to break the law. You are asking them to honour your right not to be complicit in war crimes by knowingly passing your earnings to the government without proof of lawful use.

Steps to take lawful action:

  1. Create your Employee Trust
    Place your post-tax income into a trust to protect your funds from further unlawful use — especially if your employer refuses your PAYE request.

  2. Submit your formal objection to your employer
    Explain that you are withholding consent for PAYE deductions on ethical and legal grounds under international law.

  3. Include your legal position and sources
    Reference your rights under the Rome Statute and UK law, and state that funding war crimes is a criminal offence.

  4. Propose alternatives

    • Suggest redirecting the PAYE portion into a holding or escrow account.

    • Offer to pay the equivalent funds into a Trust until the UK government can prove lawful use.

  5. Maintain a written record
    All correspondence should be polite, professional, and documented. You may wish to send it via email and recorded post.

What if my employer refuses?

  • That is their right — but yours is to withhold your consent, not your employment.

  • If refused, continue working and place equivalent PAYE/NI into your own trust.

  • Be prepared for conversations with HR, payroll, or even legal counsel — and stand firm in your position.


Important notes:

  • Employers may be unaware of the legality of this route.

  • Your employer is not liable for your taxes — you are. By placing equivalent funds in trust and maintaining full records, you remain compliant.

05. Other taxes

Overview
Discretionary, Conditional, Revocable Trusts can also be used to withhold other types of taxes where funds may be unlawfully used. These include:

  • Capital Gains Tax

  • Stamp Duty

  • Inheritance Tax

  • VAT (if applicable)


Steps to take lawful action (capital gains & stamp duty example):

  1. Use a General Purpose Trust Deed
    This outlines that any funds you owe from asset sales or property purchases will be held in trust.

  2. Send a Declaration to HMRC (or relevant authority)
    Make clear that you are withholding the tax temporarily, not avoiding payment.

  3. Keep transparent records
    Maintain evidence of all steps taken and funds held. Transparency is key.


Important notes:

  • These taxes are more ad-hoc and event-based. Timing and paperwork are essential.

  • As with other taxes, the Trust protects both your position and the funds.

06. The risks.

You are lawfully entitled to withhold tax under certain conditions, but institutions may not acknowledge that right. Here’s what you need to know:

  • International law: Under the Rome Statute (Article 25) and the UK’s International Criminal Court Act (Section 52), it is a criminal offence to participate in or fund war crimes, including via taxes.

  • Civil disobedience: Withholding tax through a trust is lawful in principle, but not always recognised by state actors.

  • Systemic pushback: HMRC, councils, and employers may ignore your position, continue deductions, or pursue enforcement. You must be prepared to stand your ground.


While creating and using a Discretionary, Conditional, Revocable Trust is lawful in principle, you must be prepared for resistance. What you are doing directly challenges state authority — and authorities may respond in ways that are legally questionable, but strategically intimidating. These can include:

  • Refusal to acknowledge your trust
    HMRC, local councils, and others may claim your trust is invalid or ignore it altogether.

  • Continued deductions
    Employers may feel pressured or confused and continue PAYE deductions. Councils may keep collecting council tax.

  • Threats or legal action
    You may receive warning letters, penalties, or even court summons, particularly if you owe large sums or own property.

  • Property risk
    Councils in particular have been known to escalate enforcement by targeting property. 

  • Isolation or misinformation
    Professionals such as lawyers or accountants may not support or understand what you’re doing. The mainstream narrative will likely frame your actions as unlawful: be assured they are not.


These risks are real, but so are the consequences of doing nothing:

  • Funding war crimes is a criminal offence.

  • Remaining silent enables unlawful systems.

  • Taking a peaceful stand creates legal pressure and collective change.


You are not alone. Our resources, templates, and support community are here to help you understand your rights, protect yourself, and take action with confidence.

07. Frequently asked questions.

No. We have drawn up our Discretionary, Conditional, Revocable Trust documents to be accessible and self-explanatory. However, you’re free to consult a solicitor if you want extra reassurance or advice about your specific situation.

Your Discretionary, Conditional, Revocable Trust is lawful and based on legal principles used by governments, corporations, and the wealthy. But that doesn’t mean you won’t face pushback. Councils and HMRC have been known to ignore the law or act outside it. We can help if this happens to you — just contact us. 

Yes. You remain the beneficiary of the trust, and you don’t lose your right to live in or use your home. You’re simply placing the legal title in trust, which may protect it if you’re later challenged.

No. You can choose what to withhold depending on your circumstances. Some people only challenge council tax. Others include income tax or student loans. The trust allows flexibility — you remain in control.

We do not recommend ignoring correspondence. Always respond in writing, referencing your Discretionary, Conditional, Revocable Trust and its legal protections. We provide template letters and guidance to help you do this confidently and correctly.

08. Glossary.

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.
  • Promissory Note: A legally binding promise to pay, but only once the trust’s conditions are met.

Definition: Fiduciary

A fiduciary is person or organisation in a position of trust who has a legal duty to act in good faith and in the best interests of another party, such as a trustee for beneficiaries of a trust.

Placing your home in a separate trust

Creating a distinct legal trust specifically for your primary residence. This ensures that your home is no longer legally “owned” by you as an individual, but held in trust for your benefit. Doing so may offer protection against enforcement action by councils or creditors, especially if you are challenging council tax or other state demands. It is a precautionary step to reduce the risk of property seizure or legal intimidation. Legal advice is recommended before proceeding.

Definition: Trusts

A trust is a legal tool that ring-fences your money until certain conditions are met. The Make War History Taxation Trust is a conditional, revocable trust to withhold tax until it’s proven it won’t be used unlawfully — for example, to fund war. 

Definition: Promissory Note

A Promissory Note is a legally binding promise to pay — but only once the trust’s conditions are met. It shows you’re not refusing to pay tax outright, just demanding it be used lawfully. This adds weight to your position and ensures the legal system recognises your intent.