Trust income and gains: vulnerable beneficiaries: vulnerable person election - form VPE1
A vulnerable person election must be made on form VPE1. The form is available online, at . It can be completed on screen online. However, it must then be printed and signed by both the trustees and the vulnerable person. If trustees or vulnerable persons do not have access to the HMRC website they should contact the office dealing with the tax affairs of the trust to obtain a printed copy of the form.
The form should be submitted to the relevant trust office (TSEM1420).