Guide for conveyancers considering applications to HM Land Registry in connection with nil-rate band discretionary trusts (practice guide 70).
The guide discusses aspects of tax and property law in the context of such applications, but is not intended as a source of general advice on tax or estate planning. HM Land Registry staff will also refer to it.
We only provide factual information and impartial advice about our procedures. Read more about the advice we give.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.