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    1. Home
    HMRC internal manual

    Trusts, Settlements and Estates Manual

    From:
    HM Revenue & Customs
    Published
    2 May 2016
    Updated:
    7 April 2025 - See all updates
    1. Back to contents

    TSEM8000 - Trust Management Expenses: Table of contents

    1. TSEM8001
      Introduction
    2. TSEM8100
      ‘Properly chargeable to income’ in general trust law
    3. TSEM8200
      Accumulation/discretionary trusts
    4. TSEM8300
      Interest in possession trusts
    5. TSEM8400
      Bare trusts
    6. TSEM8500
      Settlor-interested trusts
    7. TSEM8600
      Mixed trusts
    8. TSEM8700
      Guide to specific items
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