Updates: Trusts, Settlements and Estates Manual
2024
Deceased persons: interests in residue: practical and computational aspects - residuary income
Updated to provide examples of what aggregate income of an estate does not include
Budget 2024 changes for FHL from 6 April 2025 included
First sentence: additional text added to clarify that this calculation of relief relates to a scenario where there is a UK resident beneficiary of a non-UK resident trust (as per TSEM10405).
Archived-internal process now within internal guidance
internal procedures moved to internal work instructions.
Trust income and gains: enquiry into income from a trust - general
Archived-internal procedures moved to internal work instructions.
Archived-internal procedure now included in internal guidance
Archived-internal procedure now included in internal guidance
Archive-internal procedure now included in internal guidance
Trust income and gains: enquiry into income from a trust - how to check settlor's deemed income
Archived-internal procedure now included in internal guidance
Trust income and gains: enquiry into income from a trust: contents
Archive as internal procedure now included in internal guidance
Trust income and gains: Sub-fund elections - receipt of form SFE1
Archived-internal procedure now within internal guidance
Clearance aspect now included
Introduction to trusts: trust deeds: HMRC policy on trust deeds
Links fixed and internal procedures removed
Trust income and gains: vulnerable beneficiaries - definition of a disabled person
Pension age disability payment (PADP) Scotland added effective from 21 October 2024
Deceased persons: administration periods: agreeing the tax liability
Informal criteria for residential property made clearer
Deceased persons: mixed residence personal representatives
Not ordinary resident aspect updated
Deceased persons: interests in residue: practical and computational aspects - United Kingdom estates
Not ordinary resident removed refers to 2013/14 and earlier
Non-resident trusts: beneficiary’s chargeability: trust income - Extra Statutory Concession B18
Major change to this page to reflect the Court of Appeal judgment in Murphy & Linnett v HMRC.
1. corrected incorrect reference to 2006 in first paragraph (replaced with 2007)
2. removed obsolete link to TSEM Appendix 1 in final paragraph. This guidance is in the TSEM from TSEM10055.
3. added link to TSEM10055 in last sentence.
Replaced the phrase "A an individual" with "an individual (A)" in examples 1-3 for clarity.
Non-resident trusts: residence rules: difficulty with residence status of a trust
Added link to a page in the International manual (INTM604440) which provides HMRC staff with details of how to contact CS&TD BAI Personal Tax International.
Minor changes to punctuation for clarity. Also, replaced the word "agent" with "agency" several times for consistency.
Added link to TSEM11100 at end of page.
1. added link to TSEM11100 in second paragraph.
2. added link to TSEM10423 in final paragraph.
3. added link to INTM604440 in final paragraph, for HMRC staff to seek advice from CS&TD Personal Tax International.
Non-resident trusts: - foreign law - Baker and Garland - list of countries
Removed duplicate entries in the page's table for Australia (New South Wales), Bahamas and Canada (British Columbia).
Deceased persons: intestacy: England and Wales - fixed sums
Updated to reflect July 2023 increase in net amount
Introduction to trusts: trust deeds: unrequested trust deed - new trust
Archived as no longer applicable
Introduction to trusts: trust deeds: unrequested trust deed - established trust
Archived already page to be removed
Introduction to trusts: trust deeds: requesting trust deeds
Already archived page to be removed
Introduction to trusts: trust deeds: trust deed that you have requested
Archived already page need removed
Introduction to trusts: trust deeds: commenting on a trust deed
Already archived page to be removed
Enquiry work: general - about the Enquiry Manual
Already archived page to be removed
Deceased persons: intestacy: England and Wales - fixed sums
Updated to reflect July 2023 increase in net amount
Deceased persons: intestacy: England and Wales - surviving spouse or civil partner
Full re-write for new legislation
Settlements legislation: ITTOIA/Part 5, Chapter 5 and the settlements legislation
Links on page fixed
Settlements legislation: scope of statutory definition of settlement
Links on page fixed
Non-resident trusts: new non-resident trust: completed form 50FS not received -
Link to CG99998 replaced with 'Contacting Us page on the Capital Gains Network SharePoint site'
Trust income and gains: vulnerable beneficiaries: claims to special tax treatment - form of claim
Corrected years for claims from 5 to 4
Deceased persons: capital gains
Budget update for CG rate on residential property now included
Deceased persons: conditions for informal payment procedures
Corrected s23B to s24b
Trusts for particular purposes: flat management companies - S42 Landlord and Tenant Act 1987
FA23 trust reporting changes for income now included
Archive as all info within TSEM7453
Deceased persons: conditions for informal payment procedures
S23B ITA07 now included
Trust income and gains: Sub-fund elections - receipt of form SFE1
Page to be archived
Trust income and gains: Sub-fund elections - time limits
Dates updated
Trust income and gains: relief for overseas tax - discretionary trust
Link included to INTM
Trust income and gains: relief for overseas tax: expenses of discretionary trust
Link now included and spacing issues corrected
Trust income and gains: relief for overseas tax: mixed trust
Links included
Trust management expenses: accumulation/discretionary trusts: relief against the special trust rates
Link fixes and link to trust tax rates page
Introduction to trusts: supplementary deeds, deed of variation or family arrangement
Links on page fixed
Trust income and gains: vulnerable beneficiaries: claims to special tax treatment - form of claim
Trust office removed BT&C Trusts added
Enquiry work: trusts - clearance on trust winding up
Redacted Internal process removed and wording updated for return process
Deceased persons: administration periods: returns: clearance procedure
Updated for self assessment enquiry dates
Additional tax rates for Scotland & Wales added
Trust income and gains: the charge on trustees - amount of trust income chargeable
FA23 changes for £500 tax free amount included
SRB withdrawn per FA23 now included
FA23 change for SRB now included
Trust income and gains: the charge on trustees - standard rate band - order of income
FA23 SRB change included
Trust income and gains: the charge on trustees - standard rate band - deemed income
FA23 SRB changes included
Trust income and gains: the charge on trustees: the tax pool - amounts entering
FA23 for SRB changes included
41G mention removed and linked to TRSM
Introduction to trusts: new trusts: trust with no likelihood of income or gains
Internal process info removed and links to TRSM added
Ownership and income tax: express trust: oral trust - evidence
Link added for TSEM11100
Settlements legislation: treatment of income in hands of beneficiary
Links on page all fixed
Settlements legislation: effects of the settlements legislation - corporate settlors
Links on page fixed
Settlements legislation: settlor - reciprocal arrangement
Link added to TSEM11100
Settlements legislation: settlor - reciprocal arrangement: enquiry
Links fixed on the page
TSEM4125 fixed
Link to TSEM4200 fixed
Settlement legislation: settlor retains an interest - exceptions - gifts to charities
Link to TSEM4200 fixed
Settlements legislation: settlements - look at the whole arrangement
Link to TSEM4205 fixed
Settlements legislation: about dividend waivers
Link to TSM4300 fixed
Settlements legislation: dividend waiver: when settlements legislation may apply
Links on page to TSEM11100 and CTM15270 fixed
Ownership and income tax: income tax principles - receiving or entitled to
Link to TSEM9900 updated
Deceased persons: limited interests in residue - payments made during the administration period
Internal team reference and pre 1994 ref removed
Historic ref pre 1992-3 removed
Deceased persons: interests in residue: practical and computational aspects - excess expenses
Pre 1995 and ESC A13 ref removed
Removal of historic aspects
Deceased persons: administration periods: agreeing the tax liability
Updated to include that report needed if relief or deductions made
Deceased persons: what personal representatives do
Budget 2023 updates now included for the income of estates up to £500
Deceased persons: conditions for informal payment procedures
Fa2023 changes now included
Deceased persons: administration periods: agreeing the tax liability
FA23 info now included for £500 tax free amount
Deceased persons: absolute interests in residue - tax rules
FA23 £500 TAX FREE INCLUDED
2023
Trust income and gains: the charge on trustees - amount of trust income chargeable
Link to TSEM7055 fixed
Deceased persons: capital gains
Historic rates removed and link fixed
Deceased persons: conditions for informal payment procedures
Budget 2023 measure included and link fixed
Deceased persons: administration periods: agreeing the tax liability
Budget 2023 aspect for £500 income included links fixed
Deceased persons: beneficiaries of estates - the appropriate guidance
Links fixed, grammar corrected and internal references removed
Deceased persons: absolute interests in residue - tax rules
Historic ref removed and link fixed
Deceased persons: absolute interests in residue - liability during the administration period
Historic reference and link removed
Finance Act 2023 included
Deceased persons: limited interests in residue - discretionary interests in residue - definition
Link to SP4/93
Deceased persons: beneficiaries of estates - bank or building society
Removed reference to tax paid at source
Deceased persons: beneficiaries of estates - tax rules for income
New paragraph added for specific legacies and links to TSEM and IPTM
Deceased persons: tax chargeable - no probate or letters of administration
Added Notice to file
Deceased persons: what personal representatives do
Updated for Budget 2023 measure effective form 6 April 2024
CG on residential property now linked to gov.uk
Deceased persons: mixed residence personal representatives
Pre 1990 rules removed can be found in archives
Deceased persons: tax reliefs for personal representatives
Budge changes included and miras mention for pre 2000 removed
Trust income and gains: the charge on trustees: the tax pool - trustees pay excess tax
Example dates updated and links fixed
Non-resident trusts: trustees’ chargeability: introduction
All links updated
Non-resident trusts: trustees’ chargeability: Income Tax
Links updated
Non-resident trusts: trustees’ chargeability: Income Tax - interest in possession trusts
Link to TSEM3201 updated
Non-resident trusts: trustees’ chargeability: Capital Gains Tax
link to TSEM10270 updated
Trust income and gains: vulnerable beneficiaries: vulnerable person election - time limits
Dates updated to current tax year
Trust income and gains: vulnerable beneficiaries: vulnerable person election - form VPE1
Links fixed and Trust address added
Grammar updated to be generic and links fixed
Introduction to trusts: types of trust: accumulation/discretionary trust
Trust dividend tax rate updated
Introduction to trusts: legal background - trust law: whether a trust exists
All links fixed
Links fixed
Introduction to trusts: legal background - trust law: sham trusts
Links fixed
Settlements legislation: table of destinations - ICTA 1988 to ITTOIA
Table included for ICTA1988 to ITTOIA2005 rather than link to a word document
Table format fixed
Settlements legislation: table of origins ITTOIA to ICTA 1988
Link changed to table
Introduction to trusts: new trust: new trust claims charitable status
Correct Charities mailbox added for internal users only
Trust income: trustees receive mineral royalties
Spacing fixes at each paragraph and internal users only inserted for Technical referral
Deceased persons: tax arrears when estate distributed
Internal user message and contact info redacted
Deceased persons: tax chargeable - no probate or letters of administration
Internal users info redacted and minor grammar fixes
Introduction to trusts: new trust: administration period followed by a trust
Links broken now all fixed
Link to IPTM3240 was broken now fixed
Internal link only to TSEM3500 now fixed for use by external users
Legal background to trusts and estates: Scottish law: restriction on liferent
Redaction removed, internal user guidance for referrals to Trust Technical
Settlements legislation: tax paid by trustees where trust is not wholly settlor interested
Links and spacing issues after examples fixed
Settlements legislation: certification under ITTOIA/S646(2)
Historic info removed
Settlements legislation: about certification under ITTOIA/S646(6A)
Internal process remove and now included in internal guidance
Settlements legislation: taxing income on settlor
Link to legislation now included
Settlements legislation: how settlor returns income
Historic info removed
Deceased persons: beneficiaries of estates - tax rules
FA23 aspects for grossing up estate income now included
Settlements legislation: trustee or beneficiary entitled to share tax repayment
Error in calculation was out by £180 now fixed
Error in calculation was out by £180 now fixed
Legal background to trusts & estates: personal representatives act on verbal instructions
Removed redaction for internal process aspect
Legal background to trusts & estates: secret or half-secret trust
Redaction for internal action required removed
Legal background to trusts & estates: 'absolute interest in income'
Redaction and internal info removed
Legal background to trusts and estates: death of a life tenant
CG links included
Deceased persons: obtaining information
Re-write to remove internal process aspects
Re-write to clarify Form 17 Declaration requirements
Settlements legislation: tax paid by trustees where trust is not wholly settlor interested
Example updated
Example updated
Settlements legislation: capital sums paid to settler: instructions about ITTOIA/S641
redaction and internal process removed
Settlements legislation: partnerships
Hyperlink corrected
Deceased persons: voluntary returns
Link to legislation added and redaction removed
Deceased persons: administration periods: agreeing the tax liability
Now includes when no need to report tax
Property held jointly by married couples or civil partners: Form 17 rule - strict time limit
Re-write to clarify Form 17 declaration and removed redaction
Settlements legislation: taxing income on settlor
Legislation link inserted with historic mention removed
Legislation link inserted with historic mention removed
Form 17 rule - how couple make declaration
Updated removed facility to download
Settlements legislation: trustee or beneficiary entitled to share tax repayment
Example updated
Example updated
Trust income and gains: vulnerable beneficiaries - definition of a disabled person
New benefits (Scotland) added
Settlements legislation: transfer of assets abroad
Revised links
Revised link-redaction removed
Non-resident trusts: settlor’s chargeability: Income Tax - capital sums paid to settlor
New and corrected links
Non-resident trusts: beneficiary’s chargeability - capital distributions made to beneficiary
New links
2022
Updated to clarify legislation
Page updated
Internal process removed
Settlements legislation: certification under ITTOIA/S646(2)
Update to correct legislation. Operations aspects removed
Settlements legislation: wording of certificate under ITTOIA/S646(2)
Corrected legislation in title. Operational aspect removed
Deceased persons: administration periods: agreeing the tax liability
Reporting date change
Trust income and gains: vulnerable beneficiaries - definition of a disabled person
Updated for new legislation
Ownership and income tax: express trusts - written declaration
Redaction removed
Introduction to Trusts: legal background - tax law: meaning of settlement and related terms
Link fix
Updated links
Deceased persons: administration periods: agreeing the tax liability
Dividend rate change
Deceased persons: beneficiaries of estates: how to check income from an estate
Internal process redacted
Trust income and gains: vulnerable beneficiaries - definition of a disabled person
Legislation update
Deceased persons: conditions for informal payment procedures
Criteria clarified and CG added
Trusts, Settlements & Estates Manual: recent changes
Page archived – Old legacy update page no longer required.
Trusts, Settlements & Estates Manual: recent changes
Page archived – Old legacy update page no longer required.
Trusts, Settlements & Estates Manual: recent changes
Page archived – Old legacy update page no longer required.
Trusts, Settlements & Estates Manual: recent changes
Page archived – Old legacy update page no longer required.
Trusts, Settlements & Estates Manual: recent changes
Page archived – Old legacy update page no longer required
Page archived – Old legacy update page no longer required
Trusts, Settlements & Estates Manual: recent changes
Page archived – Old legacy update page no longer required
Trusts, Settlements & Estates Manual: recent changes
Page archived – Old legacy update page no longer required
Trusts, Settlements & Estates Manual: recent changes
Page archived – Old legacy update page no longer required
Trusts, Settlements & Estates Manual: recent changes
Page archived – Old legacy update page no longer required
Trusts, Settlements and Estates Manual: recent changes
Page archived – Old legacy update page no longer required
Trusts, Settlements and Estates Manual: Recent changes
Page archived – Old legacy update page no longer required
Trusts, Settlements and Estates Manual: recent changes
Page archived – Old legacy update page no longer required
Trusts, Settlements & Estates Manual: recent changes
Page archived – Old legacy update page no longer required
Trusts, Settlements and Estates Manual: recent changes
Page archived – Old legacy update page no longer required
Trusts, Settlements and Estates Manual: recent changes
Page archived – Old legacy update page no longer required
Trusts, Settlements and Estates Manual: recent changes
Page archived – Old legacy update page no longer required
Trusts, Settlements and Estates Manual: recent changes
Page archived – Old legacy update page no longer required
Trusts, Settlements and Estates Manual: update index
Page archived – Old legacy update page no longer required
Table heading included
Trust management expenses: IIP trusts: IIP beneficiaries: tax law: order of set-off: example
Accessibility review
Spacing
Trust management expenses: IIP trusts: IIP beneficiaries: tax law: form R185 (Trust Income)
Accessibility review
Trust management expenses: IIP trusts: IIP beneficiaries: tax law: order of set-off: example
Table heading and calculation fixed
Trust management expenses: IIP trusts: IIP beneficiaries: tax law: form R185 (Trust Income)
Table heading nd calculation fixed
Trust income and gains: the charge on trustees - trust tax rates
Updated tax rate
2021
Corrected example
Spacing corrected
spelling
Trust income and gains: the charge on trustees: the tax pool - trustees pay excess tax
Example corrected
Trust income and gains: beneficiaries: beneficiary entitled to trust income - guidance
Link update
Link fix
Link fixed
Introduction to trusts: new trust: new trust claims charitable status
Team update
Legal background to trusts and estates: charitable trust
Updated guidance and links
Trust income and gains: beneficiaries: discretionary payment from a non-resident trust
Updated team info-internal process redacted
Fixed link
Link issues fixed
Extra Statutory Concession B18 - office dealing with claims
Team contact updated
Legal Background to Trusts and Estates: Scottish legal terms
Layout corrected
Corrected contact info-redacted internal process
Trust income and gains: enquiry into income from a trust - general
corrected contact details -redacted internal process
contact info updated-redacted internal process
Trust income and gains: enquiry into income from a trust - how to check settlor's deemed income
contact updated-redacted internal process
Trust income: trustees are not resident in the UK
corrected contact info
Trust income and gains: Sub-fund elections - the election form SFE1
contact updated
Deceased persons: interests in residue: practical and computational aspects - foreign estates
CONTACT UPDATED
Trust income: bank or building society interest
contact updated
Deceased persons: interests in residue: practical and computational aspects - death of beneficiary
Revised text to 'Trusts Technical'
Legal background to trusts & estates: personal representatives act on verbal instructions
Redacted internal process
Legal background to trusts & estates: secret or half-secret trust
redacted internal process
Legal background to trusts & estates: 'absolute interest in income'
redacted internal process
Legal background to trusts and estates: parol trust
Redacted internal process
Legal Background to Trusts and Estates: Summary of notes on Scottish law
redacted internal process
Legal background to trusts and estates: Scottish law: restriction on liferent
Redacted internal process
Deceased persons: interests in residue: practical and computational aspects - Apportionment Act 1870
redacted internal process
Redacted internal process
Redacted internal process
Team update
Team update
Team update
Enquiry work: trusts - trust deeds
Format
Ownership and income tax: express trusts - written declaration
Team update redacted items
Ownership and income tax: express trusts - deed
Team name-redacted items
Ownership and income tax: express trust: oral trust - evidence
Team update-redacted items
Ownership and income tax: introduction - nature and scope of the guidance
Team date-redacted internal process
Trust management expenses: allowable expenses: specific items: woodlands expenses
redacted internal process
Introduction to trusts: legal background - trust law: whether a trust exists
TEAM UPDATE
Introduction to trusts: new trusts: trusts with a foreign connection - foreign law trusts
Team update
Introduction to trusts: types of trust: non-Trust offices: trust status - mandatory submission
Team update, redacted internal process
Introduction to trusts: types of trust: Trust office : trust status - mandatory submission
internal process redacted
Settlements legislation: capital sums paid to settler: instructions about ITTOIA/S641
Team update, redacted internal process
Settlements legislation: appeals representation
Redacted internal process
Internal process redacted
Property held jointly by married couples or civil partners: Form 17 rule - declaration accepted
Internal process redacted
Property held jointly by married couples or civil partners: Overview: introduction
out of date reference removed
Legal background to trusts and estates: unit trust
Hyperlinks fix
Deceased persons: mixed residence personal representatives
Hyperlink fix
Ownership and income tax: implied trust: constructive trust - introduction
Hyperlink fix
Settlements legislation: transfer of assets abroad
Hyperlink fix
Hyperlink fix
Trust income and gains: Sub-fund elections - overview
Hyperlink fix
Hyperlink fix
Settlements legislation: effects of the settlements legislation
Hyperlink fix
Settlements legislation: transfer of assets abroad
Hyperlink fix
Settlements legislation: settlements - look at the whole arrangement
Hyperlink fix
Settlements legislation: certificate under TCGA/S78
Hyperlink removed-archived page
Settlements legislation: Inheritance Tax implications of adjustments under ITTOIA/S646(6A)
Hyperlink fix
Hyperlink fix
Example updated
spacing fix
2020
spacing fix
Example updated
Updated calculation
layout
fix
repair to format
Formatting
Example update
Deceased persons: voluntary returns
Link to mailbox-internal only
link
Non-resident trusts: new non-resident trust: other entities - Anstalt, Stiftung, Foundation
team link-internal
Deceased persons: administration periods: agreeing the tax liability
New CG link for residential property gains
Trust income and gains: the charge on trustees - trust tax rates
Updated with current tax rates
Removal of CGT link which is archived
Non-resident trusts: new non-resident trust: use Trusts Registration Service
Archived 41g form obsolete
Non-resident trusts: new non-resident trust: form 50FS -
Link to gov.uk provided
2019
Trust management expenses: accumulation/discretionary trusts: order of set-off
Tax credits aspect removed
Capital items that are income for tax purposes: UK life assurance gains
Corrected to reflect change in Basic rate
Interest and dividends paid net now removed
sub heading updated
heading updated
Deceased persons: mixed residence personal representatives
correct team contact
Archived process out of date
Archiving reason text added
Page archived
Deceased persons: Personal representatives' expenses: Table of content
New content
New content
Deceased persons: Personal representatives' expenses: What are personal representatives' expenses?
link to page added
Deceased persons: Personal representatives' expenses: Legislation
link added
Deceased persons: Personal representatives' expenses: Introduction
link removed
Legal background to trusts and estates: apportioning income
Reference to new act now included
Legal background to trusts & estates: apportioning income
Duplicate
Settlements legislation: Customer request for clearance, approval or advice
Correct mail point included
Last year applicable updated
Settlements legislation: certificate under ITTOIA/S538
change of team contact details
Contact point update
Deceased persons: administration periods: agreeing the tax liability
ISA rules included
Table of contents; deceased persons: periods of administration
archived pages removed
Table of contents: deceased persons: returns procedure
archived pages updated
2018
Introduction to trusts: legal background - trust law: whether a trust exists
Far more info added.
Introduction to trusts: new trust: new trust claims charitable status
Connecting links to TSEM page
Introduction to trusts: new trust: new appeal fund
Added link to TSEM1420
Enquiry work: general - about the Compliance Handbook
Hyperlink fix
Enquiry work: trusts and estates - selecting a case for enquiry
Hyperlink fix
Enquiry work: trusts and estates - time limit for enquiries
Hyperlink fixed
Trust income: trustees receive mineral royalties
Changes to account for new legislation.
Trust income and gains: Sub-fund elections - the election form SFE1
Amended HMRC link and added office to send completed form.
Trusts for particular purposes: employment-related trusts - types
Updated to reflect revised links and next review date
hyperlink change and Trust office updated
Deceased persons: year of death- income arising to date of death
Hyper links updated and additional information provided
Deceased persons: tax reliefs for personal representatives
formatting errors only-reference to capital tax removed
Deceased persons: small estates: issuing returns
format
Deceased persons: interests in residue: practical and computational aspects: introduction
review date
Deceased persons: interests in residue: practical and computational aspects - death of beneficiary
include technical team
Hyperlink fixed
Deceased persons: intestacy - no letters of administration
Updated hyperlink
Deceased persons: intestacy: general - distribution of estate
New office noted and hyperlinks recreated
Deceased persons: intestacy: England and Wales - surviving spouse or civil partner
Full re-write for new legislation
Deceased persons: intestacy: England and Wales - fixed sums
Technical re-write included
Deceased persons: intestacy: England and Wales - division of estate
Technical re-write
Deceased persons: intestacy: Northern Ireland - surviving spouse or civil partner
Full tech re-write plus hyperlinks added
Deceased persons: intestacy: Northern Ireland - fixed sums
re-write per tech and hyperlink re-instated
Deceased persons: final year`s liability
Archived form decommissioned
Updated to reflect current process
archived as out of date
archived
Trust income and gains: the charge on trustees - amount of trust income chargeable
Rewrite and links corrected
archived out of date process
archived as out of date process
Trust income and gains: the charge on trustees: heritage maintenance funds
archived info in TSEM500+
archived pre 2006 info
Introduction to trusts: trust deeds: HMRC policy on trust deeds
Changes to confirm HMRC policy
Introduction to trusts: trust deeds: unrequested trust deed - new trust
Page archived as no longer correct.
Page archived as no longer relevant
Introduction to trusts: trust deeds: unrequested trust deed - established trust
Page archived as no longer correct.
Page archived as no longer relevant
Introduction to trusts: trust deeds: requesting trust deeds
Page archived as no longer relevant
Introduction to trusts: trust deeds: trust deed that you have requested
Page archived as no longer relevant
Introduction to trusts: trust deeds: commenting on a trust deed
Page archived as no longer relevant
Addition TSEM links added with format changes
Trust income and gains: beneficiaries: contents
Added page
Trust income and gains: the charge on trustees - trust tax rates
Additional years added
Deceased persons: tax arrears when estate distributed
New contact details
Enquiry work: general - about the Enquiry Manual
Archived as linked guidance no longer applicable
Deceased persons: tax chargeable - no probate or letters of administration
New contact details included
Deceased persons: intestacy: England and Wales - distribution of estate
re-write per technical lead
Deceased persons: intestacy - no letters of administration
HYPERLINKS RE-ESTABLISHED
Deceased persons: interests in residue: practical and computational aspects - foreign estates
Office name updated
Office change
Deceased persons: intestacy - introduction
layout and contact point removed
Deceased persons: intestacy: Northern Ireland - division of estate
reworded in full, hyperlink re-instated
Deceased persons: interests in residue: practical and computational aspects - time limit
Updated with format changes
correct contact point
Introduction to trusts: trust deeds: requesting trust deeds
New legislation referred to.
Deceased persons: mixed residence personal representatives
Correct office name
all procedures and forms now obsolete
Deceased persons: capital gains
Updated for new rates from 6 April 2016
Deceased persons: beneficiaries of estates - legacies
hyperlink included
Deceased persons: beneficiaries of estates: how to check income from an estate
Spelling error
Office info updated
Out of date advice aspects & contact points
Additional information for trustees on TRS
Deceased persons: taxed income and gains
Removed outdated hyperlink
Deceased persons: mixed residence personal representatives
layout , grammar & office change of name
Procedure aspects removed & reference to folder now obsolete
Trusts for particular purposes: employment-related trusts - new EFRBS trust
Archived procedural aspects and Pension reform changes
Updated for changes from 6 April 2017
Archived as procedural and revised guidance now includes all technical aspects
Archived procedural and all information included in revised guidance
Archived as procedural aspect, all technical aspects have been included in revised guidance
Archived process no longer followed
Funded unapproved retirement benefits schemes (FURBS) up to 5 April 2006
Updated to reflect legislation changes and establish new links
Trusts for particular purposes: employment-related trusts - new EFRBS trust
Procedural guidance removed and updated for Trust Registration Service
Trusts for particular purposes: employment-related trusts: Settlements legislation for EFRBS
Procedural aspects removed
Trusts for particular purposes: employment related trusts: FURBS - loss of exemption
archived now within updated TSEM5300
Trusts for particular purposes: employment-related trusts: FURBS - loss of exemption in winding up
Archived information now within updated TSEM5300
Archived included within updated TSEM5300
Legislation update for S615
Archived included within TSEM5360
Archived as procedural and legislation links repealed
Trusts for particular purposes: flat management companies - S42 Landlord and Tenant Act 1987
Amended to reflect the removal of tax deducted at source.
Trusts for particular purposes: employment-related trusts - guidance
Updated to reflect other amendments to the manual
Next review date updated
Trusts for particular purposes: employment related trusts - general employee benefit trusts
Wording and review date updated
Trusts for particular purposes: employment-related trusts - new general employee benefit trusts
Updated to reflect Trust Registration Service. Operational guidance removed
Trusts for particular purposes: new employer sick pay scheme
Operational aspect removed
changed formats
Trusts for particular purposes: employment-related trusts - educational trusts
Operational aspects removed
format changes
Operational aspects removed. TRS included
The contents have been updated to reflect operational and Legislation changes
formatting
The contents have been archived and guidance included in the revised TSEM5220
Archived as information now included within revised TSEM5220
Updated to remove procedural aspects
2017
Deceased persons: limited interests in residue - description
Included the relevant offices
change office name
Deceased persons: limited interests in residue - discretionary interests in residue - definition
Included relevant office
Deceased persons: the office that deals with the liability
Removed some irrelevant content and added Cardiff office
Deceased persons: administration periods: office procedures for informal payments
Page archived
Deceased persons: conditions for informal payment procedures
deleted some obsolete content and changes office.
Introduction to trusts: customer request for clearance, approval, advice or guidance: contents
New page added for clearance and approval requests.
Links to TSEM1604-1610 archived.
Archiving reason text added.
Introduction to trusts: request for advice or information: request for information
Archiving reason text added
Archiving reason text added.
Archiving reason text added.
Settlements legislation: contents
Added page TSEM4004
Introduction to trusts: new trusts: use of form 41G(Trust)
Page archived
Introduction to trusts: new trusts: contents
Links to 169129, 169130,169131, 169132, 169133 archived
New pages added to Contents page 1402 & 1403
Deceased persons: small estates: issuing returns
Removed irrelevant content added Cardiff office
Introduction to trusts: new trusts: notification of new trust
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Introduction to trusts: new trusts: the trust offices
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Introduction to trusts: new trusts: the trust office: UK resident and Non UK resident trusts
Reconnected links to TSEM pages
Introduction to trusts: new estates: complex estates
Connecting links to the TSEM page
Introduction to trusts: new trust: administration period followed by a trust
connecting link to TSEM 1420
Introduction to trusts: new estates: complex estates
Spelling mistake corrected
Deceased persons: responsibilities of HMRC Administration of Estates Cardiff - complex cases
Reword guidance.
Amended format
Introduction to trusts: new estates: complex estates
Removed Edinburgh, Nottingham addresses and Trusts & Estates Redruth and added Cardiff's address.
Introduction to trusts: new trust: new trust claims charitable status
Amended Nottingham's title
Introduction to trusts: new trust: new appeal fund
Changed TSEM 1410 to 1420.
Deceased persons: administration periods: office procedures for informal payments
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Deceased persons: informal payments: P254 payslips
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Deceased persons: informal payments: P254 payslips: action when you receive P211(Z)
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Deceased persons: annual balance of informal payments
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Deceased persons: administration periods: failure to agree the tax liability
Amended office address.
Deceased persons: beneficiaries of estates - tax rules
Office updated from Edinburgh to Cardiff
Deceased persons: beneficiaries of estates - entries on tax return
Office amended from Edinburgh to Cardiff
Deceased persons: beneficiaries of estates: how to check income from an estate
Amended office address from Edinburgh to Cardiff
Deceased persons: tax reliefs for personal representatives - how to allow relief
Amended office
Deceased persons: voluntary returns
Amended to show Cardiff office rather than Edinburgh
Deceased persons: a brief introduction to periods of administration
Removed some content that is no longer relevant
Introduction to trusts: new trusts: public guidance
Changed web address for guidance.
Introduction to trusts: new trusts: the trust office: UK resident and Non UK resident trusts
Amend office details.
Introduction to trusts: new trust: administration period followed by a trust
Added page CG30700 and added TSEM1420.
Trust income and gains: vulnerable beneficiaries: vulnerable person election - form VPE1
change link to form to GOV.UK and added office to send completed form
Trust income and gains: vulnerable beneficiaries: vulnerable person election - receipt of form VPE1
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Deceased persons: initial action by responsible office
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Deceased persons: letter to the personal representative
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Deceased persons: form 920 issued but not received back
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Deceased persons: changes to information on form 920
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Deceased persons: definition of period of administration
Address change in last paragraph change from Edinburgh to Cardiff.
Address change in last paragraph from Edinburgh to Cardiff.
Trust Income and Gains: Table of contents
Link to Single notice & single declaration arrangement for trusts archived
Table of contents: Single notice & single declaration arrangements for trusts
Table of contents: Single notice & single declaration arrangements for trusts archived
How trustees apply to use the single notice arrangement
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Issuing a single notice for trusts
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Submitting single declaration trust returns
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Processing single declaration trust returns
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Single notice & single declaration: fewer than 50 trusts
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Single notice & single declaration: copy of single notice to file trust returns
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Single notice & single declaration: copy of single declaration from corporate trustee: paper returns
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An outline of the single notice arrangement for trusts
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An outline of the single declaration arrangement for trusts
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Table of contents: Single notice & single declaration arrangements for trusts
Links to TSEM3052 archived.
2016
Changes to clarify position.