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HMRC internal manual

Trusts, Settlements and Estates Manual

Trust management expenses: allowable expenses: specific items: distributions of income

The costs of deciding to make a distribution from income, and the costs of paying it out to beneficiaries will confer benefit exclusively on income beneficiaries. Such costs may include the time spent by trustees exclusively on deciding which income beneficiaries to pay income to and how much (see TSEM8786) and postage.