TSEM1420 - An introduction to trusts: the correct trust office: UK resident trust
If there is a foreign connection, however tenuous, check
TSEM1450 to see if Residency – Non Resident Trusts should
deal with the trust.
Other trusts are dealt with as follows in the three trust
offices. Each trust office is responsible for specific areas of the
United Kingdom. The relevant address in each case is the address of
the accountant, solicitor or other agent who usually deals with the
tax matters. If there is none acting, the relevant address is that
of the trustee.
HMRC Trusts Edinburgh
- All UK resident trusts and estates with a continuing trust established under Scots Law or administered from an address in Scotland.
- UK resident trusts and estates with a continuing trust administered in Northern Ireland
- All UK resident trusts administered in North East England represented by postcodes TD15, NE, SR, DH, DL and TS.
- All UK resident trusts administered in the West London Boroughs and neighbouring areas represented by postcodes W(2-14), NW, HA and UB.
- All UK resident trusts administered by corporate trustees, including UK banks and large professional trustee companies.
- All estates in administration in the UK where the following conditions apply:-
- The value of the estate is over £2.5m
- The total tax liability for the entire administration period exceeds £10,000
- The proceeds from assets sold by the personal representatives exceeds £250,000
- There is no continuing trust (for further information see TSEM7410).
HMRC Trusts Truro
- UK resident trusts and estates with a continuing trust administered from an address in Cornwall, Devon, Somerset, Wiltshire, Dorset and Gloucestershire represented by postcodes TR, PL, TQ, EX, TA, BS, BA, DT, GL, SP, SN and BH,
- UK resident trusts and estates with continuing trust administered from an address in the North, South East, and Central London Boroughs and neighbouring areas represented by postcodes N, E, SE, SW, W1 – W1Z, WC, EC, 1G, (1-6, 8, 11), RM (1-3, 5-14), EN (1-5), BR(1-7), CR, RH (1,3,6-10), SM, DA (5-8, 14-18), KT (1-6, 9), TW(1-14).
HMRC Trusts Nottingham
- UK resident trusts and estates with a continuing trust administered from an address in the remaining counties of England and Wales. These include the London Boroughs and neighbouring areas represented by postcodes IG (7,9,10), RM (4,15- 20), EN (6-11), BR8, RH (2, 4-5, 11-20), DA (1-4, 9-13), KT (7-8, 10-24), TW (15- 20).
- All Heritage Maintenance Funds
- Enterprise Zone funds, and
- Pension schemes that have lost HM Revenue and Customs approval.
