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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 (GOV.UK) 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 UK trusts are taxed for inheritance tax in 2026/27: the relevant property regime, the 20% entry charge, the 6% ten-year charge, exit charges and why families still use trusts.
9 min read Reviewed July 2026
Read the guideGuideExcluded Property Trusts After the 2025 Reforms
How excluded property trusts work now that UK inheritance tax is residence-based from 6 April 2025.
8 min read Reviewed July 2026
Read the guideGuideNon-Resident Trusts and UK Beneficiaries
How UK-resident beneficiaries of offshore trusts are taxed in 2026/27: section 87 capital payments, stockpiled gains, the supplementary charge, the transfer of assets abroad benefits charge, and the 2025 reforms.
9 min read Reviewed July 2026
Read the guideGuideSettlor-Interested Trusts and UK Tax
How a settlor-interested trust is taxed in 2026/27: income taxed on the settlor, capital gains rules, the end of protected settlements from 2025, and inheritance tax.
8 min read Reviewed July 2026
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