Brand Bitesize: Taxation of Trusts

In this Brand Bitesize video, we take a look at the taxation of trusts – relevant to the CII R03 exam.
This video is correct as at 12 May 2026.
Taxation of Trusts
Trust taxation is one of the topics many candidates find most challenging in the CII R03 Personal Taxation exam. In this Brand Financial Training Bitesize revision video, we break down the key trust types and the taxation rules you need to understand for the exam.
This video covers:
- Bare trusts
- Discretionary trusts
- Interest in possession trusts
If you are preparing for your CII R03 exam, understanding how trusts are taxed – and how questions are commonly asked – can help build confidence and improve exam technique.
Grab the resources you need!
Calculation questions are a key part of the R03 exam. Download our free taster to see how Brand Financial Training helps you work through them.





