HMRC produce a number of manuals for their staff. The guidance contained in this manual is not comprehensive nor will it provide a definitive answer in every case.
An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes.
This website is intended for financial advisers only and shouldn’t be relied upon by any other person. If you are not an adviser, please visit the main Royal London website.
We use cookies to personalise content and advertisements, to provide social media features and to analyse our traffic. We also share information with our advertising and analytics partners. You consent to our cookies if you continue to use this website. Please see our Cookie policy for further details.