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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…
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 trust online if you’re a trustee.
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.
Guidance and forms covering trusts and estates. Including how to work out what's taxable, register and manage your details.
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 how to submit a trust data request to HMRC to get trust information, and what details we will share.
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.
Use this guidance to help you decide if Capital Gains Tax is due and how much you need to pay.
Find all forms and guides relating to trusts and estates, including tax returns, Inheritance Tax, Income Tax and trust income.
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.
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,...
These manuals contain guidance on trusts and Inheritance Tax.
Use form R185 (trust income) to tell beneficiaries about amounts paid or entitlements to income from a trust.
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.
Use form SA900 to file a Trust and Estate Tax Return.
Call or write to HMRC for advice about Income Tax and Capital Gains Tax for trusts
Use supplementary pages SA107 to record income you received from a trust, settlement or deceased person's estate on your SA100 tax return.
Don’t include personal or financial information like your National Insurance number or credit card details.
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