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Readers’ forum: Trust return

28 September 2021
Issue: 4810 / Categories: Forum & Feedback
Is a deed required when filing an annual trust return?

We have been approached by the trustees of a life interest (immediate post-death interest – IPDI) trust to take over the filing of the annual trust returns. It would appear that the trust was set up in the late father’s will for the benefit of his daughter. The asset is the house she is living in plus some investments for income and her children are the remaindermen beneficiaries.

The father died 15 years ago and the trust has been registered with and filing returns with HMRC. However there does not appear to be a trust deed and the land registry has the house in her name only.

I have two questions:

  • Would it be correct for us just to rely on the terms of the will to continue to file trust returns for the income and possibly the proposed sale of the property ...

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