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HMRC internal manual

Trusts, Settlements and Estates Manual

From:: HM Revenue & Customs
Published: 2 May 2016
Updated:: 22 April 2024 - See all updates

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Contents
TSEM2000

TSEM2115 - Enquiry work: trusts and estates - time limit for enquiries

There are time limits and conditions for opening enquiries. See EM1506 onwards.

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