TSEM1902 - Introduction to trusts: when we may receive a request for advice

Agents or trustees may ask the trust office for advice on trust taxation, because for example

• the agents acting are a small firm that deals with very little trust work
• lay trustees are attempting to administer the trust without legal help

We do not advise on the interpretation of trust documents (TSEM1720). But where the agents are a small firm or there are lay trustees, in the interest of customer service you can

• direct them to or follow the guidance at TSEM1406, or
• direct them to or send them details of more specific guidance on the HMRC website 

or write out on the lines in TSEM1904 or TSEM1906 as appropriate: