TSEM1602 - Introduction to trusts: request for advice or information: when we might receive a request for advice

Agents or trustees might ask HMRC 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.

HMRC do not advise on the interpretation of trust documents (TSEM1705).

Further guidance is described at TSEM1406, or more specific guidance can be found on the HMRC website.