In her will (10 years ago) my wife left our 3 children a sum of money to be put in trust until they are 25 (or earlier if the trustees agreed). The trustees are my father-in-law, my sister-in-law and myself. In January we had to register the trusts and following this we have been told that a SA900 form needs to be filled in. We have been informed by HSBC that these trusts don't have any tax liabilities (they are all HSBC Life Investment Bonds) until the beneficiary withdraws the funds, and only then if the withdrawal sends them over the higher rate tax threshold. Looking at the form I do not really know which sections I need to fill in. Any help would be fantastic.