Guidance

Nil-rate band discretionary trusts (PG70)

Guide for conveyancers considering applications to HM Land Registry in connection with nil-rate band discretionary trusts (practice guide 70).

• From: HM Land Registry
• Published: 15 February 2010
• Last updated: 24 June 2015 — See all updates

Applies to England and Wales

Documents

Practice guide 70: nil-rate band discretionary trusts

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Details

The guide discusses aspects of tax and property law in the context of such applications, but is not intended as a source of general advice on tax or estate planning. HM Land Registry staff will also refer to it.

We only provide factual information and impartial advice about our procedures. Read more about the advice we give.

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Published 15 February 2010
Last updated 24 June 2015 + show all updates

1. 24 June 2015

   Link to the advice we offer added.

2. 1 October 2014

   Welsh version added.

3. 15 February 2010

   First published.