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Money, tax and benefits
Trusts
Introduction to trusts
What trusts are and how they work, dealing with a new trust and getting help with trust tax
Types of trust and tax implications
UK family trusts - interest in possession, discretionary, trusts for vulnerable people - and other types of trust
Trustee tax obligations
Trustee duties - filing annual tax returns, record keeping and telling HMRC about new trusts, trust changes and events
Completing the Trust and Estate Tax Return
Completing and filing the trust tax return - filing online, avoiding common mistakes, tax return deadlines and penalties
Trusts and Income Tax
How different types of trust income are taxed, what management expenses and reliefs can be deducted, understanding the tax pool
Trusts and Capital Gains Tax
Capital Gains Tax exemptions and reliefs for trustees and notifying HMRC about a trust disposal or gain
Trusts and Inheritance Tax
Inheritance Tax on transfers into and out of trusts, ten-year charges, completing form IHT100 and understanding relevant property
Beneficiaries: paying and reclaiming tax on trusts
Trust tax responsibilities for beneficiaries including how to reclaim tax on trusts
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