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HMRC internal manual

Trusts, Settlements and Estates Manual

Settlements legislation: contents

  1. TSEM4001
    ITTOIA destinations and origins
  2. TSEM4002
    Table of destinations - ICTA 1988 to ITTOIA
  3. TSEM4003
    Table of origins - ITTOIA to ICTA 1988
  4. TSEM4004
    Customer request for clearance, approval or advice
  5. TSEM4005
    Introduction to the settlements legislation
  6. TSEM4010
    ITTOIA /Part 5, Chapter 5 and the settlements legislation
  7. TSEM4015
    Effects of the settlements legislation
  8. TSEM4016
    Effects of the settlements legislation - corporate settlors
  9. TSEM4017
    Calculation of Income – ITTOIA/S623
  10. TSEM4020
    Transfer of assets abroad
  11. TSEM4100
    Definition of settlement
  12. TSEM4105
    Interpretation of statutory definition of settlement
  13. TSEM4110
    Scope of statutory definition of settlement
  14. TSEM4120
    Definition of settlor
  15. TSEM4125
    Settlor: reciprocal arrangement
  16. TSEM4130
    Settlor: reciprocal arrangement - enquiry
  17. TSEM4200
    Settlor retains an interest
  18. TSEM4205
    Settlor retains an interest – exceptions – outright gifts between spouses or civil partners
  19. TSEM4206
    Settlor retains an interest – exceptions – certain types of income
  20. TSEM4207
    Settlor retains an interest – exceptions – gifts to charities
  21. TSEM4210
    Settlements: look at the whole arrangement
  22. TSEM4215
    Partnerships
  23. TSEM4220
    About dividend waivers
  24. TSEM4225
    Dividend waiver: when settlements legislation may apply
  25. TSEM4300
    Settlement for unmarried minor child: settlements legislation
  26. TSEM4305
    Settlement for unmarried minor child: settlements made before 9 March 1999
  27. TSEM4310
    Settlement for unmarried minor child: income less than £100
  28. TSEM4320
    Summary - application to non-trust situations
  29. TSEM4325
    Summary - factors to look for
  30. TSEM4355
    Summary - additional examples where settlements legislation does not apply
  31. TSEM4400
    Capital sums paid to the settlor: ITTOIA/S633
  32. TSEM4402
    Capital sums paid to settlor: Submissions to Trusts & Estates Technical Edinburgh
  33. TSEM4405
    Capital sum paid to settlor: outline of ITTOIA/S641
  34. TSEM4410
    Capital sum paid to settlor: instructions about ITTOIA/S641
  35. TSEM4415
    Capital sums paid to settlor: Tax Return
  36. TSEM4500
    Settlor’s right of recovery of tax
  37. TSEM4505
    Certification under ITTOIA/S642(2)
  38. TSEM4510
    Wording of certificate under ITTOIA/S642(2)
  39. TSEM4512
    Tax paid by trustees where income is treated as that of the settlor
  40. TSEM4513
    Tax paid by trustees where trust is not wholly settlor interested
  41. TSEM4515
    Certificate under TCGA/S78
  42. TSEM4520
    Certificate under ITTOIA/S538
  43. TSEM4550
    Trustee or beneficiary entitled to share tax repayment
  44. TSEM4552
    About certification under ITTOIA/S646(6A)
  45. TSEM4553
    Wording of certificate under ITTOIA/S646(6A)
  46. TSEM4554
    Inheritance Tax implications of adjustments under ITTOIA/S646(6A)
  47. TSEM4555
    More than one settlor
  48. TSEM4565
    Appeals representation
  49. TSEM4570
    Treatment of income in hands of beneficiary
  50. TSEM4573
    Taxing income on settlor
  51. TSEM4575
    How settlor returns income