Guidance

Trust Management Expenses (TMEs): HS392 Self Assessment helpsheet

Find out how to fill in a Trust and Estate tax return.

Documents

HS392 table (2017)

HS392 table (2016)

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HS392 table (2015)

HS392 Trust Management Expenses (TMEs) (2014)

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Details

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.

Published 4 July 2014
Last updated 20 April 2017 + full page history
  1. The helpsheet and working sheet have been added for the tax year 2016 to 2017.
  2. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  4. First published.