Excluded Property Discretionary Trust
The Excluded Property Trust allows a lifetime gift to be made into a discretionary trust. It can include one or more beneficiaries, including the non-UK domiciled person creating the trust, who wants to ensure that the gift does not form part of their UK estate for inheritance tax purposes. This gift is invested in the International Portfolio Bond.
Trust Deed and Completion Guide
- Excluded Property Trust Deed (PDF 114 KB)
- Excluded Property Trust Completion Guide (PDF 443 KB)
Support Material
- Excluded Property Trust Case Study (PDF 200 KB)
- Excluded Property Trust Sales Aid (PDF 168 KB)
- Excluded Property Trust Explanatory Guide (PDF 217 KB)
- Excluded Property Trust Technical Guide (PDF 121 KB)
