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
Contacting HMRC for help with tax on trusts
If you have a trust tax query and can't find what you need online, your HM Revenue & Customs (HMRC) point of contact depends on whether you need help with Income Tax, Capital Gains Tax or Inheritance Tax. HMRC won't be able to answer legal or general tax planning queries.
On this page:
- Before you contact HMRC
- If you have a trust Income Tax or Capital Gains Tax query
- If you have a trust Inheritance Tax query
- Get professional help for your trust
- More useful links
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
If you can't find what you need, you can link to the guide below to check whether your query is one that HMRC will be able to help you with. If it is, refer to the rest of this guide to find out which office to contact.
Find out what trust advice HMRC can and can't help you with
If you have a trust Income Tax or Capital Gains Tax query
Use the tables below to work out which office to contact by telephone.
All offices are open 8.30 am to 5.00 pm, Monday to Friday and are closed at weekends and bank holidays.
If you wish to write to HMRC, check which office applies to you then go to the section ‘HMRC Trusts Offices - postal addresses'.
| Type of trustee | Trust Office or dept and telephone number |
|---|---|
| Corporate trustee of UK resident trust (including UK banks and large professional trustee companies) | Edinburgh 0131 777 4343 |
| Trustee of a non-resident trust | Liverpool Non-resident trusts 0151 472 6238 |
| All other trusts | See next table |
Contact points for all other trusts
If neither trustee group in the previous table applies, contact the Trusts Office assigned to the postcode of the professional representative or the principal trustee if there is no agent acting.
| Region | Postcode of professional representative or principal trustee where no agent acting | Trust Office and telephone number |
|---|---|---|
| Scotland (or trust established under Scots law) |
All Scotland postcodes |
Edinburgh 0131 777 4343 |
| Northern Ireland | All NI postcodes | Edinburgh 0131 777 4343 |
| North East England | TD15, NE, SR, DH, DL, and TS | Edinburgh 0131 777 4343 |
| South West England | TR, PL, TQ, EX, TA, BS, BA, DT, GL, SP, SN and BH | Truro 01872 245 403 |
| West London | W(2-14), NW, HA and UB | Edinburgh 0131 777 4343 |
| London | N, E, SE, SW, W1 - W1Z, WC, EC, IG (1-6, 8, 11), RM (1-3, 5-14), EN (1-5), BR (1-7), CR, RH (1, 3, 6-10), SM, DA (5-8, 14-18), KT (1-6, 9), TW (1-14) | Truro 01872 245 403 |
| London | IG (7, 9, 10), RM (4, 15-20), EN (6-11), BR 8, RH (2, 4-5, 11-20), DA (1-4, 9-13), KT (7-8, 10-24), TW (15-20) | Nottingham 0115 911 6500 |
| England and Wales | All other England and Wales postcodes | Nottingham 0115 911 6500 |
HMRC Trusts Offices - postal addresses
Please refer to the tables above to check which office deals with your trust.
Edinburgh HMRC Trusts Office
Meldrum House
15 Drumsheugh Gardens
Edinburgh
EH3 7UB
Truro HMRC Trusts Office
Lysnoweth
Infirmary Hill
Truro
Cornwall TR1 2JD
Nottingham HMRC Trusts Office
Huntingdon Court
90-94 Mansfield Road
Nottingham
NG1 3HG
HMRC Residency, Non-Resident Trusts
St John's House Unit 358
Merton Road
Liverpool
Merseyside
L75 1BB
If you have a trust Inheritance Tax query
The HMRC Probate and Inheritance Tax Helpline can help with queries relating to whether and how Inheritance Tax should be paid on trusts.
Before you call, it is advisable to check whether your query is the sort of trust issue that the helpline can help you with.
Find out what trust advice HMRC can and can't help you with
You can phone the Probate and Inheritance Tax Helpline on Tel 0845 302 0900. They are open from 9.00 am to 5.00 pm, Monday to Friday but closed weekends and bank holidays.
You can also write to the Inheritance Tax office that deals with your trust.
Find your Inheritance Tax office
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 you are still legally responsible for ensuring that your 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 HM Revenue & Customs 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
More useful links
Download HMRC's code of practice for giving information and advice
