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Getting help with Income Tax and Capital Gains Tax on trusts

HMRC Trusts & Estates can help with Income Tax and Capital Gains Tax queries about:

• UK resident trusts
• Non-resident trusts
• trust and estate income of beneficiaries - the beneficiaries' tax office should also be able to help
• personal representatives of the estates of deceased individuals
  

If you can't find an answer to your query on the HMRC website, they can help you with general tax matters about Self Assessment of Income Tax and Capital Gains Tax for trusts such as:

• helping you complete the trusts pages of the individual tax return
• explaining the Income Tax and Capital Gains Tax responsibilities of a trustee or personal representative
• telling you which forms you'll need to complete and how to get help sheets
• answering questions about completing the Trust and Estate Tax Return - including completing the Capital Gains supplementary pages
• helping with Capital Gains Tax calculations by carrying out post-transaction valuation checks
  

• Contact HMRC Trusts & Estates

• Contact HMRC for help with Income Tax Opens new window

What HMRC Trusts & Estates can’t help you with

HMRC Trusts & Estates can't:

• give tax planning advice
• tell you what type of trust it is, for example if it's a discretionary or interest in possession trust - they can only give general guidance
• advise how you should set up a trust
• advise how trustees deal with non-tax issues
• give advice on the wording of wills or trust documents
• advise on the tax consequences of setting up a non-charitable trust
• tell you if the Settlements legislation applies to a particular trust
• deal with Probate and Inheritance Tax questions
  

If you're in doubt about any of the above issues, you may want to seek professional help. See the section 'Get professional help for your trust' below.

Getting help with Inheritance Tax and trusts

Inheritance Tax might be paid on an estate when somebody dies. It's also sometimes payable on trusts or gifts made during someone’s lifetime.

Before you contact the HMRC Probate and Inheritance Tax Helpline

Before contacting the Probate and Inheritance Tax Helpline, you should:

• read the HMRC web guidance on Inheritance Tax by following the links below
• read the relevant sections of the notes accompanying the form you're completing
• make sure you have all the information that might be relevant to your query such as the date of the transfer, the type of trust, the relationship between the settlor and the beneficiaries

What help you can get from HMRC Inheritance Tax

The Probate and Inheritance Tax Helpline can help you:

• understand your Inheritance Tax responsibilities and the procedures for estates or trusts
• confirm the forms you need
• complete Inheritance Tax forms
  

What HMRC Inheritance Tax can’t help you with

The Probate and Inheritance Tax Helpline can’t:

• comment on the Inheritance Tax implications of tax planning queries
• comment on points of general law
• confirm a person's residency status
• advise on the wording of wills or trust documents
• tell you what type of trust you have
• advise on the general management of a trust or estate

If you're in doubt about any of the above issues, you may want to seek professional help, see the section below.

• Contact the HMRC Probate and Inheritance Tax Helpline

• Trusts and Inheritance Tax

• Inheritance Tax - the basics

Get professional help for your trust

Understanding trusts can be difficult so you may want to work with a solicitor or tax adviser. Remember though that the trustee is still legally responsible for the trust's tax affairs. You'll find some links below to professional organisations - although not all professionals are registered with them.

If you want HMRC to communicate with your agent or professional representative on Income Tax and Capital Gains Tax matters, you'll need to fill in form 64-8. Follow the link below to find out more about completing form 64-8.

If you want HMRC to communicate with your agent or professional representative on Inheritance Tax issues you'll need to enter their contact details on form IHT100.

• Find a solicitor - the Law Society of England and Wales Opens new window

• Find a solicitor - the Law Society of Northern Ireland Opens new window

• Find a solicitor - the Law Society of Scotland Opens new window

• Help from the Society of Trust and Estate Practitioners (STEP) Opens new window

More useful links

• Completing form 64-8 Opens new window

• IHT100 - Inheritance Tax Account Opens new window

• HMRC's code of practice for giving information and advice Opens new window

Useful contacts

• Contact HMRC Trusts & Estates