All paper trust tax returns for both resident and non-resident trusts should be sent to HMRC Trusts & Estates, Trusts, Ferrers House, PO Box 38, Castle Meadow Road, Nottingham NG2 1BB.
The trusts and estates office in Truro will continue to handle enquiry aspects for UK resident trusts, however, and the office in Bootle will still handle compliance aspects for non-resident trusts.