What trust advice HMRC can and can't help with
The tax on trusts with UK resident trustees is handled by two separate
business areas in HM Revenue & Customs (HMRC). These are HMRC Trusts (for Income Tax and Capital Gains Tax
on trusts) and HMRC Inheritance Tax. This guide explains how each area
can help you.
On this page:
Getting help with Income Tax and Capital Gains Tax
on trusts
HMRC Trusts & Estates can help with Income Tax and Capital Gains
Tax queries about:
- UK resident trusts
- Non-resident trusts
- trust and estate income of beneficiaries - the beneficiaries' tax office should
also be able to help
- personal representatives of the estates of deceased individuals
If you can't find an answer to your query on the HMRC website, they
can help you with general tax matters about Self Assessment of Income
Tax and Capital Gains Tax for trusts such as:
- helping you complete the trusts pages of the individual tax return
- explaining the Income Tax and Capital Gains Tax responsibilities
of a trustee or personal representative
- telling you which forms you'll need to complete and how to get help
sheets
- answering questions about completing the Trust and Estate Tax Return
- including completing the Capital Gains supplementary pages
- helping with Capital Gains Tax calculations by carrying out post-transaction
valuation checks
Contact
HMRC Trusts & Estates
Contact
HMRC for help with Income Tax
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What HMRC Trusts & Estates can't help you with
HMRC Trusts & Estates Offices can't:
- give tax planning advice
- tell you what type of trust it is, for example if it's a discretionary
or interest in possession trust - they can only give general guidance
- advise how you should set up a trust
- advise how trustees deal with non-tax issues
- give advice on the wording of wills or trust documents
- advise on the tax consequences of setting up a non-charitable trust
- tell you if the Settlements legislation applies to a particular trust
- deal with Probate and Inheritance Tax questions
If you're in doubt about any of the above issues, you may wish to seek
professional help. See the section 'Get professional help for your trust'
below.
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Getting help with Inheritance Tax and trusts
Inheritance Tax might be paid on an estate when somebody dies. It's also
sometimes payable on trusts or gifts made during someone's lifetime.
Before you contact the HMRC Probate and Inheritance Tax Helpline
Before contacting the Probate and Inheritance Tax Helpline, you should:
- read the HMRC web guidance on Inheritance Tax by following the links
below
- read the relevant sections of the notes accompanying the form you're
completing
- make sure you have all the information that might be relevant to
your query such as the date of the transfer, the type of trust, the
relationship between the settlor and the beneficiaries
Trusts and Inheritance
Tax
Inheritance Tax - the basics
What help you can get from HMRC Inheritance Tax
The Probate and Inheritance Tax Helpline can help you:
- understand your Inheritance Tax responsibilities and the procedures
for estates or trusts
- confirm the forms you need
- complete Inheritance Tax forms
What HMRC Inheritance Tax can't help you with
The Probate and Inheritance Tax Helpline can't:
- comment on the Inheritance Tax implications of tax planning queries
- comment on points of general law
- confirm a person's residency status
- advise on the wording of wills or trust documents
- tell you what type of trust you have
- advise on the general management of a trust or estate
If you're in doubt about any of the above issues, you may wish to seek
professional help see the section below
Contact
the HMRC Probate and Inheritance Tax Helpline
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Get professional help for your trust
Understanding trusts can be difficult so you may want to work with a solicitor
or tax adviser. Remember though that the trustee is still legally responsible
for the trust's tax affairs. You'll find some links below to professional
organisations - although not all professionals are registered with them.
If you want HMRC to communicate with your agent or professional representative
on Income Tax and Capital Gains Tax matters, you'll need to fill in
form 64-8. Follow the link below to find out more about completing
form 64-8.
If you want HMRC to communicate with your agent or professional representative
on Inheritance Tax issues you'll need to enter their contact details
on form IHT100.
Find
a solicitor on the Law Society of England and Wales website
Find
a solicitor on the Law Society of Northern Ireland website (Opens new
window)
Find
a solicitor on the Law Society of Scotland website (Opens new window)
Get
help from the Society of Trust and Estate Practitioners - STEP website
(Opens new window)
Find out more about
completing form 64-8
Further information
Read HMRC's code of practice for giving information
and advice
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