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Contents

Official guidance
VAT Registration

VATREG12600 · Entity to be registered: trusts and pension funds

  • VATREG12650 · Introduction
  • VATREG12700 · Definition of a trust
  • VATREG12750 · Law
  • VATREG12800 · VAT treatment of trustee activities
  • VATREG12850 · Trustee activities not requiring separate VAT treatment
  • VATREG12900 · Registration of trusts and trustees
  • VATREG12950 · Types of pension fund
  • VATREG13000 · Trustees and pension funds and VAT group treatment
  1. Entity to be registered: trusts and pension funds: contents
  2. Entity to be registered: trusts and pension funds: introduction

VATREG12650 | Entity to be registered: trusts and pension funds: introduction

From HM Revenue & Customs · VAT Registration

This section of the guidance deals with registering trusts and pension funds.

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