A QNUPS (or Qualifying None UK Pension Scheme) Trust is a statutory form of discretionary trust defined by s271A IHTA 1984.

A QNUPS Trust allows an individual to establish a tax efficient structure to provide long term retirement income and benefits for themselves.

A QNUPS Trust has no contribution limits nor investment restrictions for and can, for example, invest in assets such as residential property.

They can therefore be suitable for individuals who wish to make plans for their income in retirement but who also wish to have more flexibility in their investment strategy.

QNUPS Trusts are not suitable for everyone and before taking a decision to proceed we will encourage you to fully consider your specific circumstances in detail, with our expert advice and assistance. Any trust is a long term arrangement and should not be entered into lightly.

Any trust arrangement carries benefits and disadvantages, and these will be fully outlined to you in order to help you make an informed decision which works best for you.

Should you decide to proceed, Cornerstone will provide you with detailed written advice confirming what has been recommended and why.

Cornerstone Tax - QNUPS

If you’re a homebuyer, solicitor or agent and require pre or post-transactional advice then please contact us and one of our property tax advisors will be delighted to help.

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