FOR ADVISERS ONLY
HMRC Trusts, Settlements and Estates Manual
HMRC produce a number of manuals for their staff. The guidance contained in this manual is not comprehensive nor will it provide a definitive answer in every case.
An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes.
Royal London is not responsible for the content of external websites.
- TSEM0500 Data protection
- TSEM1002 Introduction to trusts
- TSEM2000 Trust enquiries
- TSEM3000 Trust income and gains
- TSEM4000 Settlements legislation
- TSEM5000 Trusts for particular purposes
- TSEM6000 Legal background to trusts and estates
- TSEM7000 Tax cases:contents
- TSEM7200 Deceased persons
- TSEM7900 Personal representatives' expenses
- TSEM8000 Trust Management Expenses
- TSEM9000 Ownership and Income Tax
- TSEM10000 Non-resident trusts: contents
- TSEM11000 Glossary
- TSEM11100 Seeking technical advice from Trusts Technical
- TSEMUPDATE001 update index