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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.
A trust is a way of managing assets (money, investments, land or…
The main types of trust are: bare trusts interest in possession trusts…
These are trusts set up by parents for children under 18 who have never…
Some trusts for disabled people or children get special tax treatment.…
Most trusts do not pay Income Tax on income up to a tax-free amount…
Capital Gains Tax is a tax on the profit (‘gain’) when something (an…
Inheritance Tax may have to be paid on a person’s estate (their money and…
If you’re a trust beneficiary there are different rules depending on the…
As the trustee, you’re responsible for reporting and paying tax on behalf…
Most trusts need to be registered. There are some cases where you do not…
Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.
Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
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.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
Register your trust online if you’re a trustee.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
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.
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.
Register your client’s trust online if you’re a tax agent or adviser.
Use this guidance to help you decide if Capital Gains Tax is due and how much you need to pay.
Calculate the number of quarters when Inheritance Tax is due when assets have not been held in a trust for a full 10-year period.
Advertising Standards Authority rules against misleading income trust advertising that uses HMRC's logo.
Find out how to submit a trust data request to HMRC to get trust information, and what details we will share.
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.
Information to help academy trusts manage the risk of fraud and report instances of fraud to the Education and Skills Funding Agency.
This list covers a large amount of Chancery work which is separate from the Business List. It includes the following types of work: Property landlord and tenant residential landlord and tenant commercial trespass/squatters mortgages land registry land – including title,...
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
These publications contain the number of trusts which make a Self Assessment return broken down by various categories, and income of trusts by type of trust.
Don’t include personal or financial information like your National Insurance number or credit card details.
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