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CONSULT.Outcome publishedConsultation · gov.uk

Income Tax: Low income trusts and estates

We welcome views on legislative proposals to remove trusts and death estates with small amounts of income from Income Tax.

Last fetched 03 May 2026 · gov.uk
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This consultation seeks views on proposals to formalise and extend a concession that removes trusts and estates from Income Tax where the only source of income is savings interest and the tax liability is below £100.

It will be of interest to trustees and personal representatives of low-income trusts and estates. Responses will inform the design of the necessary legislation.

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