Guidance

Nil-rate band discretionary trusts (PG70)

Guide for conveyancers considering applications to HM Land Registry in connection with nil-rate band discretionary trusts (practice guide 70).

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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.

Published 15 February 2010
Last updated 24 June 2015 + show all updates
  1. Link to the advice we offer added.
  2. Welsh version added.
  3. First published.