In this section:

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 & Estates (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 personal tax office of the beneficiary that is responsible for their return 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 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

Find out more about 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. You may want to seek the advice of a solicitor or tax adviser. Remember though that the trustee is still legally responsible for making sure that the trust's tax affairs are dealt with completely and correctly. 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 trust 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 the relevant 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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