Gift and Loan Trust

Inheritance tax planning with access to your money

With this trust, you loan the trustees a lump sum, on an interest-free basis. As it’s a loan to the trust, you’ll get unlimited access to the outstanding loan, taking regular or ad hoc payments. The outstanding loan stays inside your estate so is in scope for inheritance tax. However, you won’t need to pay inheritance tax on any investment growth.

Find all the documents you need for our Gift and Loan Trust.

For investment bond and protection documents, including application forms and guides, visit the individual product homepages or the document library.

Key documents

Discretionary trust tax notes

Choosing an appropriate trust

Trust register/trustees’ obligations

Additional documents

Letter of wishes

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Briefing notes

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Frequently asked questions

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