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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Enquiry work: introduction

TSEM2003 - 2030 gives general guidance on enquiry work that applies to all the subject areas covered by the TSEM:

  • trusts
  • settlements
  • estates
  • ownership

In addition;

TSEM2100 - 2120 provides guidance on enquiries into trusts and estates, and TSEM2140 - 2160 provides guidance on enquiries into trusts.

HMRC employees can access Technical Help from the TSEM left bar. It gives guidance on how to seek advice from specialists in HMRC Trusts & Estates Technical Trusts. It covers informal queries and formal submissions. If you are making a formal submission, you must read Technical Help including the template notes.