TSEM11100 - Seeking technical advice from Trusts Technical

Introduction

The Trusts Technical team is based in Edinburgh.  They advise on the issues covered by the TSEM. Their subject areas are:

• UK resident trusts and Income Tax
• non-resident trusts
• the settlements legislation
• deceased estates administration periods
• beneficial ownership and Income Tax

For a full list of subjects see below.

Specialists in Trusts Technical do not advise on Capital Gains Tax for UK resident trusts or on Inheritance Tax (IHT).  Refer any doubt, difficulty or dispute on other taxation points (for example trade profits, property income or chargeable gains) to the relevant specialist office for advice.

Trusts Technical specialists provide advice to HMRC colleagues and do not usually communicate directly with taxpayers or agents, although they may do so on occasion.

Trusts Technical subject list and office

Subject	TSEM reference	Trusts Technical office
Trusts	-	-
Income Tax and trusts	-	Edinburgh
Law of England and Wales trust deeds and questions on the reading of trust deeds	-	Edinburgh
Scots law trust deeds and questions on the reading of trust deeds	-	Edinburgh
Whether a trust exists/whether a trust is valid (other than in the context of TCGA92/S225)	TSEM1006	Edinburgh
Interest as an allowable trust management expense	TSEM8730 / TSEM8735	Edinburgh
Trust management expenses issues not covered by TSEM guidance	TSEM8000+	Edinburgh
Non-resident vulnerable person who is physically disabled	TSEM3426	Edinburgh
Vulnerable beneficiaries - notice of determination	TSEM3481	Edinburgh
Other vulnerable beneficiaries issues not covered by TSEM guidance	TSEM3400+	Edinburgh
Mineral royalties received by trustees	TSEM3196	Edinburgh
Woodlands expenses	TSEM8790	Edinburgh
Potential rectification cases	TSEM1902	Edinburgh
Potential mistake cases	TSEM1903	Nottingham
Potential Hastings Bass cases	TSEM1904	Edinburgh
Trusts for particular purposes	TSEM5000+	Edinburgh
Effect of the application of foreign law	TSEM10420	International Liverpool
Residence of trustees	TSEM10000+	International Liverpool
Non-resident trusts	-	-
Non-resident trusts - branch, agency or permanent establishment	TSEM10055+ / Appendix 1	International Liverpool
Extra statutory concession A93	-	International Liverpool
Extra statutory concession B18	-	International Liverpool
Transfer of assets abroad	-	International Liverpool
Settlements	-	-
Settlements legislation apart from capital sums paid to settlor	TSEM4000+	Edinburgh
Settlements legislation capital sums paid to settlor	TSEM4400+	Edinburgh
Income Tax repayments to minor children - RM3680 onwards, including cases where a pension is payable to a minor child following the death of a parent	-	Edinburgh
Estates	-	-
Estates in administration	TSEM7350+	Edinburgh
Questions about whether the individual(s) occupying a private residence held by personal representatives had a ‘relevant entitlement’ in the whole or any part of the net proceeds of disposal (s225A TCGA 1992)	-	Edinburgh
Ownership	-	-
Income Tax issues arising from the ownership or joint ownership of property - this could include tax on rental income, bank or building society interest, or dividends	TSEM9000+	Edinburgh
Bare trusts and declarations	-	Edinburgh

Requesting help from Technical and Valuation

Full details of when and how to request help from Technical and Valuation is available. Trusts technical .This includes guidance for requesting technical help and guidance for completing the template on SEES.