In this section:
- Trusts: the basics
- Notifying HMRC about a new trust
- What trust advice HMRC can and can’t help with
- Contacting HMRC for help with tax on trusts
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:
- Before you contact HMRC
- Getting help with Income Tax and Capital Gains Tax on trusts
- What help you can get from HMRC Trusts
- What HMRC Trusts cannot help you with
- Getting help with Inheritance Tax and trusts
- Get professional help for your trust
Before you contact HMRC
There is a range of general guidance on trusts in this section of the website including:
- types of trust and how they are taxed
- Income Tax and trusts
- Capital Gains Tax and trusts
- Inheritance Tax and trusts
- links to downloadable guidance and helpsheets
Getting help with Income Tax and Capital Gains Tax on trusts
HMRC Trusts can help with Income Tax and Capital Gains Tax queries from or relating to:
- UK resident trustees
- trust and estate income received by beneficiaries (note: HMRC Trusts can give general advice, but the personal tax office of the beneficiary that is responsible for processing their return should also be able to help)
- personal representatives of the estates of deceased individuals
What help you can get from HMRC Trusts
If you can’t find what you need on the website, your HMRC Trusts Office can help you with general tax matters about Self Assessment of Income Tax and Capital Gains for trusts, settlements and estates.
They can:
- help individuals complete the trusts pages of the individual tax return
- explain the Income Tax and Capital Gains Tax responsibilities of a trustee or personal representative
- tell you which forms you’ll need to complete and how to get help sheets
- answer questions about completing the Trust and Estate Tax Return - including completing the Capital Gains supplementary pages
- provide help with Capital Gains Tax calculations by carrying out post-transaction valuation checks
What HMRC Trusts cannot help you with
HMRC Trusts Offices can’t help with:
- tax planning advice
- telling you what type of trust you have, for example whether it is a discretionary or interest in possession trust - they can only give general guidance
- how you should set up your trust
- how trustees plan to deal with non-tax issues
- the wording of a trust deed
- non-charitable trusts tax issues
- whether the Settlements legislation applies to a particular situation
- Probate and Inheritance Tax questions
If you are in doubt about any of these, you should ask your legal adviser. See the section below for more information on getting help and advice from professional advisers.
You can contact your HMRC Trusts Office by phone or in writing. HMRC Trusts Offices are open from 8.30 am to 5.00 pm, Monday to Friday. You can find the Trusts Office that deals with your trust in our guide below.
Contacting HMRC for help with tax on trusts
Getting help with Inheritance Tax and trusts
HMRC Inheritance Tax is responsible for collecting Inheritance Tax and ensuring that necessary payments are made when:
- there is a death and someone’s estate passes to someone else
- someone makes gifts during their lifetime that may incur an Inheritance Tax charge
This includes all transfers into and out of trust, as well as the ten-year anniversary charge on relevant trusts.
Before you contact the HMRC Probate and Inheritance Tax Helpline
Before contacting the Probate and Inheritance Tax Helpline, you should:
- read the relevant sections of the notes accompanying the form you are completing
- look at the ‘Trusts and Inheritance Tax’ section on the HMRC website to see if these cover the information you are seeking - you might also look at the general ‘Inheritance Tax’ section
- make sure you have all the information that might be relevant to your query - for instance, the date of the transfer, the type of trust, the relationship between the settlor and the beneficiaries etc
You can read more about trusts and Inheritance Tax in our guide below.
Find out more about Inheritance Tax in our introductory guide.
What help you can get from HMRC Inheritance Tax
If you can’t find what you need on the website, the Probate and Inheritance Tax Helpline will help executors, administrators, trustees and other liable people to:
- understand their responsibilities in respect of Inheritance Tax on estates or trusts
- establish whether a form is needed for a given transfer and, if so, which form
- complete Inheritance Tax forms and follow Inheritance Tax procedures for estates or trusts
What HMRC Inheritance Tax cannot help you with
The Probate and Inheritance Tax Helpline will not:
- comment on the Inheritance Tax implications of proposed or hypothetical transfers, or other types of tax planning
- comment on points of general law
- confirm a person’s domicile
- advise on the wording of wills or trust documents
- advise on what type of trust a caller is dealing with
- advise on the general administration of a trust or estate
If you are in doubt about any of the issues above, you should ask your legal adviser. See the section below for more information on getting help and advice from professional advisers.
Contact the HMRC Probate and Inheritance Tax Helpline
Get professional help for your trust
Understanding tax on trusts can be difficult. You might like to get professional advice from a tax adviser or solicitor to help you. However, if you do, remember that the trustees are still all legally responsible for ensuring that the trust’s tax affairs are carried out satisfactorily. You'll find some links below to professional organisations - though not all professionals are registered with them.
Find a solicitor on the Law Society of England and Wales website
Find a solicitor on the Law Society of Northern Ireland website
Find a solicitor on the Law Society of Scotland website
Get help from the Society of Trust and Estate Practitioners - STEP website
In order for HMRC to be able to communicate with your agent or professional representative on trust Income Tax and Capital Gains Tax matters, you need to fill out form 64-8.
Read about authorising an accountant to deal with HMRC for you
If you want HMRC to communicate with your agent or professional representative on Inheritance Tax issues that occur during the lifetime of your trust, you must enter the relevant contact details on form IHT100.
Find out more about completing form IHT100 Inheritance Tax Account
Further information
Read HMRC’s code of practice for giving information and advice
