Quick answer
HMRC’s Trust and Estates team handles most communications by post and telephone. The main contact details for UK trustees and personal representatives in 2026 are: Phone 0300 123 1072 (Trust and Estates); Post HMRC Inheritance Tax, BX9 1HT (for IHT400/IHT100); Trust Registration Service via gov.uk/government/organisations/hm-revenue-customs/contact/trusts; Edinburgh Trusts & Estates office handles certain Scottish-resident trusts. Postal correspondence can take 6–12 weeks to receive a substantive response in 2026; phone wait times are typically 20–45 minutes. Trustees should keep written records of every contact (date, reference, name of officer, summary). This guide lists the current 2026 contact channels with phone numbers, postal addresses and online routes, plus practical tips on which channel to use for which type of query.
Last reviewed: 24 May 2026 by the MP Estate Planning editorial team. Jurisdiction: England and Wales. Scotland and Northern Ireland have different probate and intestacy rules; the IHT thresholds are UK-wide.
We’ll help you find the right HMRC trust and estates contact number quickly, without sending you through the wrong queue.
When you are acting as a personal representative for a deceased person’s estate or managing a trust as a trustee, clear guidance matters. We explain which helpline is most relevant to your situation. The main lines to try are the Trusts and Deceased Estates Helpline and the Probate and Inheritance Tax Helpline. Both use 0300 123 1072 (international: +44 300 123 1072).
Call preparation saves time. We set expectations about what can be resolved on the phone and what needs paperwork or online forms. That keeps your call focused and effective.
We flag common scenarios where the trusts and deceased estates route is right, and where you should instead use Self Assessment, Capital Gains, or online services. If VAT or other tax issues arise, we’ll note when you may need to be passed to a specialist service.
For quick next steps, see our practical guide at inheritance tax planning in Hambrook. Our aim is calm, step‑by‑step clarity so you can sort family admin with confidence.
Key Takeaways
- Both main helplines use 0300 123 1072 (or +44 300 123 1072 from abroad).
- We tell you which helpline to call for a trust query or a deceased estate matter.
- Prepare documents — including estate or trust references, the Unique Taxpayer Reference (UTR), and dates of death — before calling to keep the call short.
- Some issues need to be directed to Self Assessment, Capital Gains or online services instead.
- VAT and other tax topics may need a specialist service.
HMRC trust and estates contact number for trustees and personal representatives
For the 2026/27 position, see Child Trust Funds: HMRC Guidance for Parents and Trustees for further information from the MP Estate Planning UK editorial team.
Personal representatives (executors or administrators) and trustees often need a single, reliable helpline to start the process. We list the lines most used and explain when to call so you reach the right team faster.
Trusts and Deceased Estates Helpline: 0300 123 1072
0300 123 1072 is the main point of contact for queries about estate administration, trust tax returns (SA900), estate income tax returns and what paperwork HMRC requires from you as a trustee or personal representative.
Probate and Inheritance Tax Helpline: 0300 123 1072
The probate and IHT route uses the same contact number. This keeps calls simple — one helpline covers both probate-related queries and inheritance tax matters, including questions about IHT forms (IHT400, IHT205/IHT217) and reporting requirements. Remember, IHT is charged at 40% on the taxable estate above the nil rate band — currently £325,000 (gov.uk — Inheritance Tax) per person, frozen since 2009 and confirmed frozen until at least April 2031.
Calling from abroad: +44 300 123 1072
If you’re dealing with cross‑border affairs — perhaps the deceased lived overseas or there are trustees outside the UK — use +44 300 123 1072 so international callers can reach the same team without difficulty.
When to use this helpline for administration and returns
Ring this service for questions about an estate’s income tax position, capital gains events arising while administering assets, which trust or estate tax returns are due, and how to report inheritance tax.
- Which estate or trust tax returns are due and which tax years are involved.
- How to describe your query so the adviser routes you to the right team immediately.
- Which HMRC forms you’ll likely need — for example, the SA900 for trust income, or the IHT400 for inheritance tax reporting on estates valued above the nil rate band.
“Have the estate or trust reference number, date of death, National Insurance number of the deceased, and key financial figures ready before you dial — this saves considerable time.”
For wider planning or detailed inheritance tax advice see our inheritance tax guidance. Inheritance tax is charged at 40% on the taxable estate above the nil rate band (currently £325,000 per person). A married couple can combine their nil rate bands — up to £650,000 — and if they pass a qualifying home to direct descendants, the residence nil rate band adds up to a further £350,000, bringing the potential combined threshold to £1,000,000. Getting the right advice early can make a significant difference.
Choosing the right HMRC helpline for your tax, return or payment query
Three rule changes you may need to consider (2026/27)
1. Pensions become subject to IHT from 6 April 2027. Most unused defined-contribution pension pots currently sit outside the estate for IHT — that ends on 6 April 2027 (gov.uk policy paper). HMRC estimates around 10,500 estates will face IHT for the first time as a result.
2. Business and agricultural property reliefs capped at £2.5m per person from 6 April 2026. Above the cap, only 50% relief applies — effective IHT of 20%. AIM shares dropped to 50% relief and do not use the £2.5m allowance (Saffery — APR/BPR reforms).
3. The NRB, RNRB and £2m taper threshold are frozen until 5 April 2031 following the 2024 and 2025 Budgets (gov.uk — NRB and RNRB freeze). With inflation, more estates will be pulled into IHT each year — a process commonly called “fiscal drag.”
Matching your query to the correct service cuts delays and avoids repeated calls. We list the main 0300 200 routes so you can pick the right one fast.
Self‑Assessment Helpline: 0300 200 3310
Use this line for help with personal tax returns, filing deadlines and general Self Assessment queries — including the deceased’s final personal tax return if that’s all you need. For callers from abroad use +44 161 931 9070.
Online Services Helpdesk: 0300 200 3600
If you can’t sign in to your Government Gateway account, get submission errors or see missing returns online, this is the right service. International callers use +44 161 930 8445.
Capital Gains and non‑resident income queries: 0300 200 3300
For capital gains questions — including disposals of property or shares during estate administration — and for non‑resident income tax or CGT matters, ring this line. An overseas option is +44 135 535 9022. Trusts currently pay CGT at 24% on residential property gains and 20% on other assets. The annual exempt amount for trusts is half the individual level — currently £1,500 — so gains can crystallise quickly. The helpline can confirm current rates and any applicable reliefs, including holdover relief on transfers into or out of certain trusts.
Child Benefit Helpline: 0300 200 3100
Personal representatives sometimes discover wider household issues when administering an estate. If child benefit matters arise — for example, updating records following a death — this is the route. International callers use +44 161 210 3086.
“Have your reference number, the relevant tax years and any applicable forms to hand before you dial. That avoids repeat calls and gets you answers faster.”
- Return queries: call Self‑Assessment on 0300 200 3310.
- Sign‑in or submission problems: use the Online Services Helpdesk on 0300 200 3600.
- Capital gains or non‑resident issues: call the CGT line on 0300 200 3300.
- Payments or allocation problems: confirm via the find contacts page at find HMRC contacts.
For agent guidance on registering or acting for a family trust with HMRC, see our practical notes at registering as an agent. Remember, all UK express trusts — including bare trusts — must be registered on the Trust Registration Service (TRS) within 90 days of creation, following the requirements of the 5th Money Laundering Directive. That page preps you for the questions each service will ask.
What to prepare before you contact HMRC about trusts, estates, probate or inheritance tax
Before you pick up the phone, gather a short pack of facts and documents so the call is quick and clear. A few minutes of preparation can save you being transferred or needing to call back.
Key details to have ready: reference, years, returns and payments
Write down the estate or trust Unique Taxpayer Reference (UTR), the Trust Registration Service (TRS) reference if applicable, and the date of death. These items let HMRC advisers pull the right record fast.
List the tax years involved, which returns you have filed (whether SA900 trust returns or estate administration returns) and any payments already made. Have forms and bank receipts to hand. A one‑line summary of your query helps the adviser route the call to the right specialist without delay.
Typical topics trustees raise: income, capital gains, IHT and timelines
Common questions cover trust income tax liability — trusts pay income tax at 45% on non-dividend income above the first £1,000 standard rate band, and 39.35% on dividend income — capital gains calculations on disposals of trust or estate assets, and inheritance tax reporting timelines. Inheritance tax on an estate must generally be paid within six months of the end of the month in which the death occurred — interest accrues after that point. If the estate contains a business, note any VAT registration details or corporation tax position so you can be directed to the right services if needed.
- Note the sums, tax years and reference numbers for each query.
- Keep copies of returns and relevant forms open while you’re on the phone.
- Log each call: date, time, number called, name of adviser if given, and the outcome or advice received.
| What to bring | Why it helps | Example |
|---|---|---|
| UTR or estate reference & date of death | Locate the record quickly | Estate ref: 123/AB, 01/03/2024 |
| Tax years & returns filed | Confirm what HMRC can see on their system | 2023–24 SA900 trust return filed |
| Payment receipts | Resolve payment or repayment queries | Online payment reference or bank confirmation |
| TRS reference number | Confirm trust registration status | TRS ref from registration confirmation |
“A short checklist and a single-sentence question make calls far more productive. Plan, don’t panic.”
For bereavement queries use the dedicated bereavement and deceased estate enquiries page. For issues about setting up a trust — including Trust Registration Service obligations — see our guide on setting up a trust. Remember, a trust is not a legal entity — it is a legal arrangement where the trustees hold legal ownership of the assets for the benefit of the beneficiaries. Understanding this distinction can help you communicate more clearly with HMRC.
Conclusion
Here’s a short recap to help you make the next call with confidence.
For most executors and trustees, the fastest route is the Trusts and Deceased Estates / Probate and Inheritance Tax helpline on 0300 123 1072. If you’re abroad use +44 300 123 1072.
Match your query to the right helpline first. That saves precious time and stops you repeating details across multiple transfers.
Have references, dates, key sums and a one‑line summary ready before you dial. Good records are the quiet wins in estate and trust administration.
If the issue falls into another area of tax — including VAT, Self Assessment, or Capital Gains — switching to the correct helpline is often the quickest fix. Take it one step at a time. Having the right route is a solid first step and a real benefit for families navigating what can feel like a daunting process. If you’re unsure whether you need a trust in the first place, or want to understand how a trust could protect your family home from inheritance tax, care fees and other threats, we’re always happy to talk through your options. England invented trust law over 800 years ago — and when set up properly by a specialist, a trust remains one of the most effective ways to keep family wealth safe for generations.
FAQ
What are the contact details for trustees dealing with trust and estate tax matters?
For trustees and personal representatives needing help with trust administration, income tax returns (SA900) and capital gains on an estate, ring the Trusts and Deceased Estates Helpline on 0300 123 1072. This line also handles probate and inheritance tax queries. Keep your estate or trust UTR reference, the date of death and the relevant tax years to hand to speed up the call.
Which number should I call for probate or inheritance tax questions?
Use the Probate and Inheritance Tax Helpline on 0300 123 1072 for questions about IHT forms (such as IHT400 or IHT205), probate procedures and reporting an estate to HMRC. We recommend calling during quieter times — mid-week and early morning — to reduce waiting times. Remember that IHT must generally be paid within six months of the end of the month of death, and the nil rate band has been frozen at £325,000 per person since 2009.
How do I call from abroad about an estate or trust matter?
If you are overseas, call +44 300 123 1072. Have the estate or trust reference, date of death, National Insurance number of the deceased, and any relevant tax return details ready. International callers may face different wait times and their phone provider may apply different call charges.
When should I use the dedicated helpline for administering a trust or estate?
Contact the helpline when you need to report estate income, declare capital gains arising during administration, file a trust tax return (SA900), file a final personal tax return for the deceased, or get guidance on IHT reporting. You can also call for help with forms, payment options and filing deadlines. Note that trust registration on the Trust Registration Service (TRS) is a separate process — all UK express trusts must be registered within 90 days of creation — but the helpline can point you in the right direction.
What common queries can trustees expect the helpline to help with?
The team can advise on income tax on trust income (taxed at 45% on non-dividend income above the first £1,000 standard rate band, and 39.35% on dividends), capital gains realised by the estate or trust, completing the correct tax returns, paying any tax due and how to notify changes to the correct HMRC service. They can also direct you to the appropriate online forms and guidance pages on GOV.UK.
Which helpline should I use for general self-assessment or tax return support?
For Self Assessment or help with personal tax returns — including the deceased’s final return — call the Self-Assessment Helpline on 0300 200 3310. This is the right place for submission queries, penalty explanations and payment arrangement discussions.
Who do I contact for sign‑in and online submission problems?
For online services sign‑in, password resets or filing issues, ring the Online Services Helpdesk at 0300 200 3600. We suggest testing your Government Gateway login details and having your credentials available before you call.
Which number covers capital gains questions?
For general capital gains questions, including disposals from estates or trusts, contact the Capital Gains Tax helpline on 0300 200 3300. They can explain how to report gains, applicable CGT rates (currently 24% on residential property and 20% on other assets for trusts), the reduced annual exempt amount for trusts (currently £1,500), and any reliefs — such as holdover relief — that may apply to transfers into or out of certain trusts.
Who handles non‑resident income tax and capital gains enquiries?
Non‑resident income tax and capital gains queries are dealt with on 0300 200 3300. Have property details, dates of disposal and any relevant tax residency information ready to hand. Non-residents disposing of UK residential property must report and pay CGT within 60 days of completion.
What number do I use for child benefit issues affecting an estate or household?
For child benefit, including changes needed after a death in the family, call the Child Benefit Helpline on 0300 200 3100. They can advise on eligibility, ongoing payments and how to report changes promptly to avoid overpayments.
How can I avoid delays when contacting HMRC about an estate or trust?
Match your issue to the correct service before you call — this is the single biggest time-saver. Gather key documents: estate or trust UTR, TRS reference if applicable, relevant tax years, date of death, National Insurance number of the deceased, paperwork for assets and details of returns or payments already submitted. A one-line summary of your question keeps calls short and reduces the risk of being transferred between departments.
What key details should I have ready before contacting HMRC about probate or trusts?
Have the estate or trust UTR reference, the deceased’s National Insurance number, relevant tax years, any completed returns (including SA900 for trusts), records of payments made and details of any correspondence from HMRC. If you are a trustee, also have the TRS reference and the trust deed to hand. These details help advisers give precise, practical answers quickly and avoid the need for follow-up calls.
What typical topics do trustees raise when calling HMRC for help?
Trustees commonly ask about income tax liability on trust income and distributions, capital gains arising from asset sales within the trust (24% on residential property, 20% on other assets), inheritance tax reporting obligations, the relevant property regime — including 10-year periodic charges (maximum 6% of trust value above the nil rate band) and exit charges for discretionary trusts — administration timelines and how to submit ongoing SA900 trust returns. Staff also advise on payment methods and filing deadlines.
HMRC Trust Registration Service Helpline and How to Contact HMRC for Trusts and Estates
When dealing with trust and estate matters, it is important to understand that HMRC operates more than one helpline, and contacting the wrong service may result in delays or, in some cases, unnecessary scrutiny of the estate. Knowing which channel to use — and whether to call at all — can make a material difference to how smoothly the administration proceeds.
The HMRC Trusts and Estates Helpline
The general HMRC Trusts and Estates helpline handles queries relating to trust tax returns, Income Tax, Capital Gains Tax within trusts, and related compliance matters. This line is open Monday to Friday, 9am to 5pm, and can be reached on 0300 123 1072. In our experience, wait times can be significant during peak periods such as the months approaching the Self Assessment deadline, so it is worth calling early in the day where possible. Full contact details are maintained on the HMRC Trusts contact page.
The Trust Registration Service Helpline
The Trust Registration Service (TRS) is a separate HMRC system, and queries about registering a trust, updating trust details, or accessing the TRS online portal are typically handled through a distinct process. Trustees needing TRS support should, in most cases, use the HMRC online TRS portal directly, accessible via the HMRC Trust Registration Service guidance. Where portal access fails or technical issues arise, HMRC’s online technical helpdesk may be contacted, though it is worth noting that substantive registration queries are generally better resolved through a professional adviser rather than by calling HMRC directly — particularly where the trust’s registrable status is unclear, as an ill-prepared call may raise questions the trustee is not yet in a position to answer.
Contacting HMRC by Post for Trusts and Estates
Some trust and estate matters — particularly those involving Inheritance Tax returns such as the IHT400 — must be submitted in writing or by post rather than resolved by telephone. The correct postal address for Inheritance Tax correspondence, including IHT400 submissions, is:
HM Revenue and Customs
Inheritance Tax
BX9 1HT
United Kingdom
No street address or town is required for this address. It is generally advisable to send IHT forms by recorded or tracked post and to retain proof of postage. In our experience, allowing adequate time for postal processing is prudent, particularly given the statutory deadlines involved — the IHT400 must typically be submitted within 12 months of the end of the month in which the person died, and any Inheritance Tax due is normally payable within 6 months of the end of the month of death. Missing either deadline may give rise to interest charges or penalties, making early preparation essential.
Common Questions About Contacting HMRC for Probate, Trusts and Inheritance Tax
What is the helpline number for probate in the UK?
Probate queries are generally handled separately from HMRC. For probate itself — obtaining a Grant of Probate or Letters of Administration — the relevant body is His Majesty’s Courts and Tribunals Service, and the HMCTS Probate Registry can typically be contacted on 0300 303 0648. Inheritance Tax queries that arise during the probate process, however, are handled by HMRC, and the relevant number in most cases is the HMRC Inheritance Tax helpline on 0300 123 1072. It is worth clarifying which aspect of the estate administration your query relates to before calling, as the two services handle distinct matters.
How long does it take for HMRC to deal with Inheritance Tax?
Processing times can vary considerably depending on the complexity of the estate and HMRC’s current workload. For straightforward estates, HMRC may process an IHT400 submission within a few weeks; however, in our experience, more complex estates or those subject to enquiry can take several months. HMRC does not typically issue a formal clearance certificate automatically — it must be requested using form IHT30 once the estate is settled. Where delays are causing problems with the probate process, a professional adviser may be better placed to correspond with HMRC on the estate’s behalf.
How to find your IHT reference number?
An IHT reference number is required before Inheritance Tax can be paid. It can be obtained by applying online through the HMRC IHT reference number service at least three weeks before payment is due. The reference number is linked to the deceased’s estate and is separate from any Unique Taxpayer Reference (UTR) the deceased may have held during their lifetime. In most cases, personal representatives should apply for this reference as early in the administration as practicable.
How to submit IHT forms to HMRC?
IHT forms, including the IHT400 and its accompanying schedules, are generally submitted to HMRC by post to the Inheritance Tax address noted above. Some simpler estates may be eligible to use the IHT205 (where the estate qualifies as an excepted estate), though this form is now largely replaced by an online process integrated with the probate application for deaths on or after 1 January 2022. Where the IHT400 is required, it is typically accompanied by supporting schedules and a cheque or payment reference for any tax due. Our team would strongly recommend taking professional advice before submitting the IHT400, as errors or omissions can delay the grant of probate or prompt HMRC enquiries.
What is the agent dedicated line for HMRC?
HMRC operates an Agent Dedicated Line for professional advisers acting on behalf of clients, which typically offers shorter wait times than public-facing helplines. This line is intended for use by authorised agents — such as accountants and tax advisers — rather than by trustees or personal representatives directly. Where a trust or estate is being administered with professional support, instructing a qualified adviser who can access the Agent Dedicated Line may significantly reduce the time spent navigating HMRC’s telephone services. Details of agent-specific contact routes are available through the HMRC agent contacts page.