Change of trustee exemption (s.117) interactive help
Use the s.117 interactive help to determine if you should apply a change of trustee exemption to a transaction.
Under section 117 of the Duties Act 2001, certain transactions that effect a change of trustee are exempt from duty.
Refer to the toolkit for guidance.
Answer the following questions to determine if a transaction changing the trustee of a trust is exempt.
Last updated: 19 July 2024