If readers have a trust tax query and can't find what they need online, the relevant HMRC point of contact depends on whether the matter relates to Income Tax, Capital Gains Tax or Inheritance Tax. However HMRC won't be able to answer legal or general tax planning queries.

HMRC have published details of how to get in touch on their website at http://www.hmrc.gov.uk/trusts/intro/contact.htm

The 2009/10 form 50(S) Return of Trust Gains and Capital Payments for Non-Resident Trusts, is also now available at http://www.hmrc.gov.uk/forms/50fs.pdf HMRC have also confirmed that Toolkits for the Trust & Estate return (SA900 series) are available to support the Trust and Estate return. The Toolkits contain an introductory section which explains the context and objectives, a checklist to help identify the areas where agents may need additional help and explanatory notes which identify potential errors, what can be done to mitigate them and explanations about why. There are also hyperlinks to relevant guidance. The Trusts toolkits together with four others are available from the agent and adviser pages on the HM Revenue & Customs website.