Trust income and gains: vulnerable beneficiaries: vulnerable person election - form VPE1
A vulnerable person election must be made on form VPE1. 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 GOV.UK they should contact Trust and Estates help line on 0300 123 1072 to obtain a printed copy of the form.
The completed form should be sent to HMRC Trusts Nottingham (TSEM1420).