TSEM3452 | Trust income and gains: vulnerable beneficiaries: vulnerable person election - form VPE1

A vulnerable person election must be made on form VPE1. It can be completed on screen online however, it must then be printed and signed by both the trustees and the vulnerable person.

If trustees or vulnerable persons do not have access to GOV.UK , they can contact HMRC Trusts help line on 0300 322 9640 to obtain a printed copy of the form.

The completed form should be sent to

HM Revenue and Customs
Trusts
BX9 1EL
United Kingdom.