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

HMRC internal manual

VAT Land and Property

HM Revenue & Customs
, see all updates

Taxable person: land and buildings owned by more than one person: types of trust

Trust and property law is extremely complicated and there are many different types of trust. From a VAT point of view, all that is required is to determine whether it is the trustees or the beneficiaries who make any supply of selling, leasing or letting the land. This will establish who can opt to tax the land, and who should register for VAT in relation to the land.

You can find more details about trusts, and the types of supply they make at VATREG08000.