Guidance

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

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

Documents

Trust Management Expenses (TMEs) table 2024 (HS392)

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Trust Management Expenses (TMEs) table 2023 (HS392)

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Trust Management Expenses (TMEs) table 2022 (HS392)

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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) table 2021 (HS392)

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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

Updates to this page

Published 4 July 2014
Last updated 6 April 2024 + show all updates
  1. 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.

  2. 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.

  3. 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.

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

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

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

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

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

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

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

  11. First published.

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