The guidance previously included in this part of the website has been improved and expanded and is now contained in chapter 44 of the Inheritance Tax Manual.
Particular guidance for home loan schemes can still be found using the link below.
Home loan or double trust schemes
Answers to certain specific questions submitted by the Society of Trust Practitioners (STEP) and the Chartered Institute of Taxation (CIOT) have been provided by HMRC and these can be found on the STEP (Opens new window) and CIOT (Opens new window) pages.
