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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
, see all updates

Introduction to trusts: request for advice or information: when we might receive a request for advice

Agents or trustees might ask the trust office for advice on trust taxation, because for example

  • the agents acting are a small firm that deals with very little trust work
  • lay trustees are attempting to administer the trust without legal help.

We do not advise on the interpretation of trust documents (TSEM1720). But where the agents are a small firm or there are lay trustees, in the interest of customer service you can

  • direct them to or follow the guidance described at TSEM1406, or
  • direct them to or send them details of more specific guidance on the HMRC website, or
  • write out on the lines of TSEM1604 or TSEM1606 as appropriate: