Skip to main content
HMRC internal manual

Trusts, Settlements and Estates Manual

From:
HM Revenue & Customs
Published
2 May 2016
Updated:
9 April 2026 - See all updates

TSEM5325 - Trusts for particular purposes: employment-related trusts - new EFRBS trust

This guidance has been archived all information included in updated TSEM5220.