HMRC internal manual

Trusts, Settlements and Estates Manual

From:
HM Revenue & Customs
Published
2 May 2016
Updated:
7 September 2022, see all updates
  1. Contents

An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes.

  1. TSEM0500
    Data protection
  2. TSEM1002
    Introduction to trusts
  3. TSEM2000
    Trust enquiries
  4. TSEM3000
    Trust income and gains
  5. TSEM4000
    Settlements legislation
  6. TSEM5000
    Trusts for particular purposes
  7. TSEM6000
    Legal background to trusts and estates
  8. TSEM7000
    Tax cases:contents
  9. TSEM7200
    Deceased persons
  10. TSEM7900
    Personal representatives' expenses
  11. TSEM8000
    Trust Management Expenses
  12. TSEM9000
    Ownership and Income Tax
  13. TSEM10000
    Non-resident trusts: contents
  14. TSEM11000
    Glossary
  15. TSEM11100
    Seeking technical advice from Trusts Technical
  16. TSEMUPDATE001
    update index