Guidance

Trust Management Expenses (TMEs) (Self Assessment helpsheet HS392)

Use this helpsheet to fill in a Trust and Estate tax return.

• From: HM Revenue & Customs
• Published: 4 July 2014
• Last updated: 6 April 2026
  Show all updates

  1. 6 April 2026

     The helpsheet and table for tax year 2025 to 2026 have been added, and the versions for tax year 2021 to 2022 have been removed.

  2. 6 April 2025

     The helpsheet and table for tax year 2025 have been added, and the versions for tax year 2021 have been removed.

  3. 6 April 2024

     The helpsheet and table for tax year 2023 to 2024 have been added, and the versions for tax year 2019 to 2020 have been removed.

  4. 6 April 2023

     The helpsheet and examples for tax year 2022 to 2023 have been added, and the versions for tax year 2018 to 2019 have been removed.

  5. 6 April 2022

     The helpsheet and examples for tax year 2021 to 2022 have been added, and the versions for tax year 2017 to 2018 have been removed.

  6. 6 April 2021

     The helpsheet and table have been added for the tax year 2020 to 2021.

  7. 6 April 2020

     The helpsheet and table have been added for the tax year 2019 to 2020.

  8. 6 April 2019

     The helpsheet and table have been added for the tax year 2018 to 2019.

  9. 6 April 2018

     The helpsheet and working sheet have been added for the tax year 2017 to 2018.

  10. 20 April 2017

      The helpsheet and working sheet have been added for the tax year 2016 to 2017.

  11. 6 April 2016

      Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  12. 13 April 2015

      Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  13. 4 July 2014

      First published.

Documents

Trust management expenses (TMEs) 2026 (HS392)

HTML

Trust Management Expenses (TMEs) table 2026 (HS392)

PDF, 303 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Trust management expenses (TMEs) 2025 (HS392)

HTML

Trust Management Expenses (TMEs) table 2025 (HS392)

PDF, 305 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Trust management expenses (TMEs) 2024 (HS392)

HTML

Trust Management Expenses (TMEs) table 2024 (HS392)

PDF, 301 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Trust management expenses (TMEs) 2023 (HS392)

HTML

Trust Management Expenses (TMEs) table 2023 (HS392)

PDF, 303 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This guide explains how to fill in a Trust and Estate tax return for trustees of:

• accumulation or discretionary trusts
• interest in possession (liferent) trusts
• mixed trusts