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Trusts: UK tax guides
Most UK trusts fall under the "relevant property regime", which means the trust can face inheritance tax (IHT) at three points: a 20% entry charge when you put more than the nil-rate band of £325,000 into the trust during your lifetime, a charge of up to 6% on every ten-year anniversary, and a proportionate "exit charge" of up to 6% when capital leaves. The 4 guides in this section cover Trusts and Inheritance Tax Explained, Excluded Property Trusts After the 2025 Reforms, Non-Resident Trusts and UK Beneficiaries, and more. Each guide is written and kept current by Jordan Onraet-Wells, a Chartered Tax Adviser.
Trusts and Inheritance Tax Explained
How trusts and inheritance tax interact in 2026/27: the relevant property regime, 20% entry charge, 6% ten-year charge, exit charges and why they still help.
9 min read Reviewed July 2026
Read the guideGuideExcluded Property Trusts After the 2025 Reforms
How excluded property trusts work after the 2025 move to residence-based inheritance tax: the long-term resident test, transitional protection and planning.
8 min read Reviewed July 2026
Read the guideGuideNon-Resident Trusts and UK Beneficiaries
Non resident trust UK beneficiary tax explained: section 87 capital payments, stockpiled gains, the supplementary charge and what the 2025 reforms changed.
9 min read Reviewed July 2026
Read the guideGuideSettlor-Interested Trusts and UK Tax
Settlor interested trust tax rules for 2026/27: income taxed on the settlor as it arises, capital gains treatment, protected settlements ending and IHT.
8 min read Reviewed July 2026
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