Loan Scheme
The Loan Scheme allows a person to make a loan to a trust, which is invested in the International Portfolio Bond. Any future potential growth on that investment will not form part of that person's estate for inheritance tax purposes. The person can demand repayment of the loan, in whole or in part, at any time.
Trust Deeds and Completion Guide
- Loan Scheme Absolute Trust Deed (PDF 108 KB)
- Loan Scheme Discretionary Trust Deed (PDF 119 KB)
- Loan Scheme Completion Guide (PDF 503 KB)
Support Material
