This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Trusts, Settlements and Estates Manual

Trusts for particular purposes: Direct Payment trusts - inheritance tax

Payments out of a bare Direct Payment (DP) trust have no inheritance tax consequences.

Although discretionary DP trusts are technically within the scope of inheritance tax, the amounts in each trust will never be large enough to trigger an actual IHT charge.