Appointment of trustees ― legal aspects

Copyright © 2026 LexisNexis
Produced by a Tolley Trusts and Inheritance Tax expert
Trusts and Inheritance Tax
Guidance

Appointment of trustees ― legal aspects

Copyright © 2026 LexisNexis
Produced by a Tolley Trusts and Inheritance Tax expert
Trusts and Inheritance Tax
Guidance
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This guidance note explains the legal requirements for who can act as trustee, the number of trustees that can be appointed and how trustees are appointed. Trustees should be appointed by deed and writing deeds is a reserved legal service under the Legal Services Act 2007. See the Reserved legal services guidance note. Therefore, an authorised person will need to be instructed to appoint a trustee. Members of The Law Society, among others, will be authorised persons.

This note deals with appointment of trustees only. The removal and retirement of trustees is covered in the Changing trustees guidance note. For practical advice on choosing a trustee, see the Appointment of trustees ― practical considerations guidance note.

This guidance note deals with the position in England and Wales only. See Simon’s Taxes I5.8 for details of the provisions affecting Scotland and Northern Ireland.

Who can act as trustee?

Acting as a trustee is a serious undertaking which imposes significant fiduciary duties on the person accepting the role and should not be

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  • 31 Oct 2025 12:10

Home/ Tolley Tax Guidance/ Trusts and Inheritance Tax / Creating and managing your client's trust

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