Personal tax – guidance

Trust Management Expenses (TMEs): HS392 Self Assessment helpsheet

Help with filling in aTrust and Estate tax return.

Documents

HS392 table (2016)

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HS392 table (2015)

HS392 Trust Management Expenses (TMEs) (2014)

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HS392 Trust Management Expenses (TMEs) (2013)

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Detail

This guide explains how to fill in a Trust and Estate tax return, for trustees of accumulation or discretionary trusts, trustees of interest in possession (liferent) trusts and trustees of mixed trusts.