In this section:

What trust advice HMRC can and can't help with

HM Revenue & Customs (HMRC) Trusts & Estates deal with Income Tax, Capital Gains Tax and Inheritance Tax on trusts.

This guide explains how HMRC can help you.

On this page:

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Getting help with Income Tax and Capital Gains Tax on trusts

HMRC 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

For queries on any of the subjects above contact HMRC Trusts & Estates - link below

Contact HMRC Trusts & Estates

Contact HMRC for help with Income Tax

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Getting help with Inheritance Tax and trusts

Inheritance Tax might be paid on an estate when somebody dies. It's sometimes also payable on trusts or gifts made during someone's lifetime.

Before you contact HMRC

Before contacting HMRC, 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

HMRC can help you:

  • understand your Inheritance Tax responsibilities and the procedures for estates or trusts
  • confirm the forms you need
  • complete Inheritance Tax forms

For queries on any of the subjects above contact HMRC Probate and Inheritance Tax Helpline - link below

Contact the HMRC Probate and Inheritance Tax Helpline

What HMRC can't help you with

HMRC 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
  • 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 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 'Get professional help for your trust' below.

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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 (Opens new window)

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

Other Non-Statutory Clearance Guidance

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