We have been considering with a client the setting up of a VP Trust for his sister who is considered by her GP to be Vulnerable under the MHA.
Can anyone provide guidance as to what evidence will be needed by HMRC. Is a GP’s letter enough? She is currently not in receipt of any of the state benefits that would deem her to be a VP.
Thanks
The gov.uk website does offer some guidance on who qualifies…
It would seem a GPs letter is acceptable as long as the condition is covered by the MHA, I’d just make sure any letter clearly states that the condition falls within the scope of the Act.
The Trustees can then fill out the election form selecting the box for that qualification but it doesn’t appear to ask for the evidence to be submitted online.
Lyndzey Smissen
Head of Wills, Trusts and Probate
Paytons Solicitors LLP