Policy papers and consultations

This consultation sets out the principles for taxing trusts and seeks views and evidence on reform in line with them.

• From: HM Revenue & Customs
• Updated: 23 March 2021

This technical consultation seeks views on draft regulations which will ensure that funds in maturing Child Trust Fund accounts can retain their tax-advantaged status after maturity.

• From: HM Revenue & Customs
• Updated: 15 January 2020

This tax information and impact note explains the increase to the annual subscription limit for Child Trust Fund for 2019 to 2020.

• From: HM Revenue & Customs
• Updated: 22 February 2019

• Increasing the Child Trust Fund annual subscription limit for 2019 to 2020

  Who is likely to be affected Child Trust Fund (CTF) account holders.…

This Tax Information and Impact Note is about the increase in the amount that Child Trust Funds can save annually.

• From: HM Revenue & Customs
• Updated: 4 April 2018

This measure introduces HMRC powers to register and de-register master trust pension schemes and schemes for dormant companies.

• From: HM Revenue & Customs and 1 others
• Updated: 13 September 2017

This tax information and impact note is for individuals settling property into relevant property trusts, trustees and their advisers.

• From: HM Revenue & Customs
• Updated: 8 July 2015

This Tax Information and Impact Note makes two amendments to the Unauthorised Unit Trusts (Tax) Regulations 2013.

• From: HM Revenue & Customs
• Updated: 12 March 2014

Enhanced stock dividends received by trustees of interest in possession trusts.

• From: HM Revenue & Customs
• Updated: 6 April 1994