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HMRC internal manual

Trusts, Settlements and Estates Manual

Introduction to trusts: new trusts: the correct trust office: UK resident trust

If there is a foreign connection however tenuous, check TSEM1450 to see if Trusts & Estates Nottingham should deal with the trust.

Other trusts are dealt with as follows and the Edinburgh and Nottingham offices are responsible for specific geographical areas of the United Kingdom. The relevant address in each case is the address of the accountant, solicitor or other agent who usually deals with the tax matters. If there is none acting, the relevant address is that of the trustee.

You can find the full postal addresses of the Trusts and Estates offices listed below at TSEM1421

Trusts & Estates Edinburgh

  • All UK resident trusts and estates with a continuing trust established under Scots Law or administered from an address in Scotland.
  • UK resident trusts and estates with a continuing trust administered in Northern Ireland
  • All UK resident trusts administered by corporate trustees, including UK banks and large professional trustee companies.
  • All estates in administration in the UK if any of the following conditions apply:-

    • The value of the estate is over £2.5m, or
    • The total tax liability for the entire administration period exceeds £10,000, or
    • The proceeds from assets sold by the personal representatives in any one tax year exceed £250,000

Trusts & Estates Nottingham

  • All other UK resident trusts and estates with a continuing trust
  • All Heritage Maintenance Funds
  • Non resident trusts and foreign law trusts
  • Pension schemes that have lost HMRC approval
  • The Trusts & Estates Helpline is 0300 123 1072 and is open from 9am to 5pm Monday to Friday but closed weekends and bank holidays.

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Trusts & Estates Redruth

  • Enterprise Zone funds
  • Capital Gains Tax post transaction valuation checks for Trusts - forms CG34.