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HMRC internal manual

Trusts, Settlements and Estates Manual

Introduction to trusts: new trusts: the trust offices

The Trust & Estate offices are

  • Trusts & Estates Nottingham
  • Trusts & Estates Edinburgh
  • Trusts & Estates Redruth

The offices deal with different types of trusts The Trusts & Estates Helpline is based in Nottingham. See TSEM1420 for details.

  • Trusts & Estates Nottingham also deals with trusts that have a foreign connection. See TSEM1450 for details.