If you answer YES to ANY of the following questions a Pilot Trust may be appropriate for you:
 Could your estate receive funds from a death-in-service benefit or pension fund when you die and you wish to avoid unnecessary inheritance tax of up to 40% of the benefit? 
 Would you like to relieve your beneficiaries (future generations) of their potential inheritance tax liability*?
     Do you wish to protect your assets for your children from a previous marriage?
 Have you vulnerable beneficiaries your wish to protect from creditors, financial abuse, divorce claims or future care fees?
 Do you wish to protect some or all of your estate for future generations (ie grandchildren)?
 If you are not married do you wish to reduce your partner's future inheritance tax liability?
 A probated Will is a public document, do you wish to avoid disclosure of beneficiaries by leaving a bequest to a Pilot Trust?
 Do you wish to avoid additional fees for the preparation of future Wills that would otherwise incorporate Will Trusts? 
 Assets within the a Pilot Trust will not be assessed as belonging to beneficiaries when calculating means tested state benefits. Do you wish to protect beneficiaries from loosing state benefits?
 
*The funds or property held in a Pilot Trust do not belong to any one beneficiary so they are not subject to inheritance tax when one of the beneficiaries dies and funds may be loaned to beneficiaries thus reducing or avoiding future trust administration costs.

There is no need for a Trustee to tell HMRC that a trust has been prepared if a trust is not going to receive any income or make any chargeable gains.

A Pilot Trust should not be considered as a means of avoiding inheritance tax on funds paid into the Trust from your estate immediately after your death.