tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation 2025-04-10T15:04:29+01:00 HM Government tag:www.gov.uk,2005:/guidance/register-your-clients-estate 2025-04-10T15:04:29+01:00 Register your client’s estate Register your client’s estate online if you’re a tax agent or adviser. tag:www.gov.uk,2005:/guidance/register-an-estate-as-a-personal-representative 2025-04-10T14:50:49+01:00 Register an estate as a personal representative Use the online service to register a deceased person's estate if you’re an executor, administrator or personal representative. tag:www.gov.uk,2005:/government/publications/hm-revenue-and-customs-trusts-and-estates-newsletters 2025-04-08T14:14:15+01:00 HMRC Trusts and Estates newsletters Newsletters published by HMRC, giving updates and guidance on Inheritance Tax and trusts. tag:www.gov.uk,2005:/guidance/trust-record-keeping-for-tax-purposes 2025-04-06T00:30:07+01:00 Records to keep for trusts Find out what records you must keep about trusts for tax purposes, who can access your information, and what to do if your records are lost or destroyed. tag:www.gov.uk,2005:/guidance/trusts-and-inheritance-tax 2025-04-06T00:15:22+01:00 Trusts and Inheritance Tax Find out if Inheritance Tax is due on assets transferred in or out of a trust and on certain trusts at each 10 year anniversary. tag:www.gov.uk,2005:/guidance/trusts-and-capital-gains-tax 2025-04-06T00:15:12+01:00 Trusts and Capital Gains: work out your tax Use this guidance to help you decide if Capital Gains Tax is due and how much you need to pay. tag:www.gov.uk,2005:/guidance/pay-a-penalty-charge-for-not-registering-or-maintaining-a-trust 2025-03-31T14:25:15+01:00 Pay a penalty charge for not registering or maintaining a trust How to pay a penalty charge if you have failed to register or maintain a trust, and how long it takes for your payment to reach HMRC. tag:www.gov.uk,2005:/guidance/hmrc-tools-and-calculators 2025-03-05T13:00:02+00:00 HMRC tools and calculators Find and use tools and calculators that will help you work out your tax. tag:www.gov.uk,2005:/government/publications/register-a-trust-or-estate-service-availability-and-issues 2025-02-20T14:31:51+00:00 Register a trust or estate: service availability and issues Check the availability and any issues affecting the trusts and estates registration service. tag:www.gov.uk,2005:/guidance/manage-your-trusts-registration-service 2025-02-18T11:46:25+00:00 Manage your trust's details Use the online service to update details of your trust, declare no changes, authorise an agent, get proof of registration or close a trust on the trust register. tag:www.gov.uk,2005:/guidance/tell-hmrc-that-inheritance-tax-is-due-on-a-gift-or-trust-iht100 2024-10-11T12:54:09+01:00 Tell HMRC that Inheritance Tax is due on a gift or trust (IHT100) Find out how to tell HMRC that a chargeable event has occurred, and Inheritance Tax is due on a gift or trust. tag:www.gov.uk,2005:/guidance/non-resident-trusts 2024-04-09T14:14:46+01:00 Non-resident trusts Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts. tag:www.gov.uk,2005:/guidance/trusts-and-income-tax 2024-04-06T00:15:04+01:00 Find out about taxable items, tax pools and deductions for trusts and Income Tax How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool. tag:www.gov.uk,2005:/guidance/work-out-the-number-of-quarters-when-inheritance-tax-is-charged-on-a-trust-for-certain-chargeable-events 2024-03-28T00:15:11+00:00 Work out the number of quarters when Inheritance Tax is charged on a trust for certain chargeable events Calculate the number of quarters when Inheritance Tax is due when assets have not been held in a trust for a full 10-year period. tag:www.gov.uk,2005:/guidance/when-hmrc-will-issue-a-penalty-charge-for-not-registering-or-maintaining-a-trust 2023-12-20T00:15:03+00:00 When HMRC will issue a penalty charge for not registering or maintaining a trust Find out about penalties HMRC may charge if you're a trustee and you fail to register or to maintain details of a trust. tag:www.gov.uk,2005:/guidance/register-your-clients-trust 2023-12-20T00:15:03+00:00 Register a trust as an agent Register your client’s trust online if you’re a tax agent or adviser. tag:www.gov.uk,2005:/guidance/register-a-trust-as-a-trustee 2023-12-18T12:52:04+00:00 Register a trust as a trustee Register your trust online if you’re a trustee. tag:www.gov.uk,2005:/guidance/ask-hmrc-for-information-about-a-trust 2023-06-16T13:55:40+01:00 Ask HMRC for information about a trust Find out how to submit a trust data request to HMRC to get trust information, and what details we will share. tag:www.gov.uk,2005:/guidance/report-a-trust-discrepancy-to-hmrc 2023-04-17T15:57:38+01:00 Report a trust discrepancy to HMRC Submit a report to HMRC if you're a 'relevant person� and have identified a discrepancy with a trust as part of your money laundering obligations. tag:www.gov.uk,2005:/guidance/ask-for-a-review-or-appeal-against-a-trust-penalty-charge 2023-01-20T14:19:00+00:00 Ask for a review or appeal against a trust penalty charge Ask for a review of a penalty charge for not registering or maintaining a trust, or appeal against a penalty decision.