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HMRC internal manual

Trusts, Settlements and Estates Manual

Trust management expenses: allowable expenses: specific items: reimbursement of expenses to trustees

Where a trustee pays costs out of his or her own pocket, and is entitled to be reimbursed from trust funds, the trustee may take the reimbursement from either income or capital in the first instance. The final incidence of that expense may be different.

Whether the amount reimbursed is an allowable TME depends on the nature of the cost and the type of trust.