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Trusts

Our range of trusts are suitable for clients living in the UK, and offer opportunities to reduce inheritance tax.

Many countries have imposed reporting requirements on trustees where a settlor, trustee or beneficiary is resident overseas or any of the assets or rights placed in the trust are located overseas. Anyone who is a trustee or who is thinking of becoming a trustee and believes this might apply to them should take immediate legal advice.

Fixed Gift Trust

By establishing an outright gift for named beneficiaries, your client can take advantage of the potentially exempt transfer regime for inheritance tax purposes.

Flexible Gift Trust

Written on a discretionary basis, the trust allows your client to retain maximum control and flexibility, while helping to reduce potential inheritance tax.

Fixed Discounted Gift and Income Trust

The trust is established on an absolute trust basis. It allows your client to reduce their potential inheritance tax liability while retaining the right to a fixed income for life.

Flexible Discounted Gift and Income Trust

Enables your client to make a gift for inheritance tax purposes while retaining the right to a fixed income for his or her lifetime.

Fixed Loan Trust

Enables your client to achieve inheritance tax savings over time while allowing for continued access to their original capital.

Flexible Loan Trust

Enables your client to achieve inheritance tax savings over time while allowing for continued access to their original capital.

Discretionary Trust for OEICs

Designed specifically for use with the Scottish Widows OEIC. The trust is written on a discretionary basis for a wide class of beneficiaries.

Revert to Settlor Trust

Designed specifically for use with the Regular Savings Plan.

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Scottish Widows Limited. Registered in England and Wales No. 3196171. Registered office in the United Kingdom at 25 Gresham Street, London EC2V 7HN. Authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority. Financial Services Register number 181655.

Scottish Widows Unit Trust Managers Limited. Registered in England and Wales No. 1629925. Registered Office in the United Kingdom at Charlton Place, Andover, Hampshire SP10 1RE. Tel: 0345 300 2244. Authorised and regulated by the Financial Conduct Authority. Financial Services Register number 122129.

HBOS Investment Fund Managers Limited, registered in England number 941082. Registered office in the United Kingdom at Trinity Road, Halifax, West Yorkshire HX1 2RG. Authorised and regulated by the Financial Conduct Authority. Financial Services Register number 119223.

Scottish Widows Bank is a trading name of Lloyds Bank plc. Registered office: 25 Gresham Street, London EC2V 7HN. Registered in England and Wales, no. 2065. Authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority under number 119278.

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