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What Is a Trust in the UK? Types, Uses and How They Work

Last updated: March 2026 · 5 min read

A trust is a legal arrangement where one or more trustees hold assets for the benefit of beneficiaries. Trusts are used to protect assets, reduce Inheritance Tax, provide for vulnerable beneficiaries, and control how and when wealth is passed on.

How a Trust Works

A trust involves three parties:

Once assets are placed into a trust, they are no longer owned by the settlor. They are owned by the trustees — on behalf of the beneficiaries.

Common Types of Trust

TypeHow it worksBest for
Discretionary TrustTrustees decide who benefits and when — full flexibilityProtecting assets for multiple beneficiaries
Bare TrustBeneficiary has absolute right to assets at 18Straightforward gifts to children/grandchildren
Life Interest TrustBeneficiary gets income/use during lifetime; capital passes on deathSecond marriages, blended families
Protective Property TrustYour property share held in trust after your deathProtecting home from care home fees
Disabled Person’s TrustSpecial tax treatment for beneficiaries with disabilitiesProviding for disabled dependants

When Is a Trust Useful?

💡 A trust written into your Will (a “testamentary trust”) is the most common approach — it comes into existence only on your death, so there are no running costs or complications during your lifetime.

Trusts from £149

Discretionary, Bare and Life Interest Trusts. Our estate planners advise on the right structure for your situation.

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