Trusts and Estates Agents’ Advisory Group meeting - 10 September 2025

HMRC have requested us to publicise their summary of the Trusts and Estates Agents’ Advisory Group meeting attended by CIOT representatives and held on 10 September.

Of particular note is the advice about completion of Box 9B.1 on the SA900 Trusts and Estates Return: where there are no other trusts created by the settlor the box should be completed with ‘0’ to benefit from the £500 exemption for low income trusts (see the SA900 Return Guide for full details).