Terms

Everything published on this site is general information about how UK trust and estate tax rules work. It is not advice on your own affairs, and it cannot be, because it is written without knowing the trust deed, the figures or the parties. Acting on it without advice on your own position is at your own risk.

Work is delivered by Tidy Money Ltd, regulated by the ACCA. The practice does not advise on investments. It is not authorised to carry out reserved legal activities, so it does not apply for grants of probate or prepare probate papers, and nothing on this site should be read as an offer to do so.

Rates, thresholds, deadlines and penalties on this site were read from their primary sources on the date shown as last reviewed at the top of each page. Tax rules change, sometimes at short notice. The trust dividend rates changed on 5 April 2026 and unused pension funds come into inheritance tax on 6 April 2027, so anything written before those dates may be out of step.

Check the position at the date it matters to you rather than relying on a page. Where a figure here disagrees with HMRC, HMRC is right.