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Find out about unauthorised unit trusts, how to apply to HM Revenue and Customs (HMRC) for exempt status and annual filing rules.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
Use the online service to update details of your trust, declare no changes, authorise an agent, get proof of registration or close a trust on the trust register.
Find out what records you must keep about trusts for tax purposes, who can access your information, and what to do if your records are lost or destroyed.
A trust is a way of managing assets (money, investments, land or buildings) for people - types of trust, how they are taxed, where to get help.
Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.
Register your client’s trust online if you’re a tax agent or adviser.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
Find out if you’re a trust or company service provider who needs to register for supervision with HMRC under the money laundering regulations.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
Register your trust online if you’re a trustee.
Submit a report to HMRC if you're a 'relevant person’ and have identified a discrepancy with a trust as part of your money laundering obligations.
Find out how to submit a trust data request to HMRC to get trust information, and what details we will share.
Use this guidance to help you decide if Capital Gains Tax is due and how much you need to pay.
Advertising Standards Authority rules against misleading income trust advertising that uses HMRC's logo.
Find out if Inheritance Tax is due on assets transferred in or out of a trust and on certain trusts at each 10 year anniversary.
Don’t include personal or financial information like your National Insurance number or credit card details.
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