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Technical Central: Trusts

Featured trust articles

Can a Trustee pay out to themselves under a discretionary trust?

Trusts are a very important planning tool that allow clients to appoint people to manage a gift for others. The people the client appoints are called ‘the trustees’ and are responsible for looking after the asset on behalf of the people that will ultimately receive it (the beneficiaries).

Read more  about Can a Trustee pay out to themselves under a discretionary trust?

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Taxation and trusts

Trusts can help make sure the money from a client’s plan ends up in the right hands at the right time, quickly and tax efficiently.

More on taxation and trusts  

Trusts - glossary of terms

A few trust related terms explained.

Our trusts glossary  

Understanding the Rules of Intestacy in the UK

Use our easy-to-follow flowcharts to help you explain to clients what would happen to their estate if they died without leaving a will.

Browse our flowcharts  

Guardianship

These flowcharts help to show when a father might not have automatic parental responsibility if his unmarried partner dies. Our flowcharts can help with discussions with your clients on guardianship.

Browse our flowcharts  

Trust literature

All our trust related literature in one place.

See our trusts literature  

Trust guides

A trust can be a useful tool in estate planning, we have produced some helpful guides.

Find our helpful guides  

HMRC Trusts and Estates Newsletters

HMRC issue a variety of trust and estates newsletters. These cover almost anything to do with trusts and estates and contain valuable information.

Read newsletters  

Trust picker

Use this tool to help you identify the correct trust structure and form for your client.

Try the tool  Try the tool

Frequently asked questions

We've collated the most common questions we're asked about trusts

Find an answer  

Useful links

Trust toolkit

Reasons why you might put pension death benefits into trust

Trust Registration Service (TRS)

 

Inheritance tax

Whether you’re looking to help your clients plan for the future, or want to learn more about inheritance tax, we have articles and other resources that can help you. 

Find out more