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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
, see all updates

Trusts, Settlements & Estates Manual: recent changes

Below are details of the amendments that were published on 05 January 2011
(see the update index for all updates)

Section Details of update
   
TSEMGlossary Amended
TSEM1002 Introduction to trusts: table of contents - amended
TSEM1003 Introduction to trusts: legislation relating to trustees and beneficiaries - amended
TSEM1006 Legal terms used in the TSEM - amended
TSEM1012 Introduction to trusts: whether a trust exists - amended
TSEM1013 Introduction to trusts; sham trusts - amended
TSEM1035 Introduction to trusts: Whether a bare or simple trust: Example 3 - a bare trust - amended
TSEM1100 Introduction to trusts: foreign law trust - amended
TSEM1112 Introduction to trusts: accumulation/discretionary trusts - amended
TSEM1115 Introduction to trusts: mixed trust - amended
TSEM1150 Introduction to trusts: blind trust - amended
TSEM1406 Introduction to trusts: new trusts - public guidance - amended
TSEM1408 Introduction to trusts: new trusts - issuing form 41G (Trust) - amended
TSEM1409 Introduction to trusts; new trusts - receipt of completed form 41G (Trust) - amended
TSEM1415 Introduction to trusts: the trust offices - amended
TSEM1420 Introduction to trusts; the correct trust office: UK resident trust - amended
TSEM1450 Introduction to trusts: trusts with a foreign connection - amended
TSEM1461 Introduction to trusts: trustees’ residence for income tax and capital gains tax purposes - periods from 6 April 2007 - amended
TSEM1465 Introduction to trusts; difficulty with residence status of trustees - amended
TSEM1525 Introduction to trusts: new trusts - employer trusts - amended
TSEM1530 Introduction to trusts: new appeal fund - amended
TSEM1540 Trusts created following a death - amended
TSEM1545 Administration period followed by a trust - amended
TSEM1550 Administration period not followed by a trust - amended
TSEM1605 Introduction to trusts: technical specialists in HMRC Trusts - general - amended
TSEM1610 Introduction to trusts: technical specialists in HMRC Trusts - where to refer questions - amended
TSEM1615 Introduction to trusts: technical specialists in HMRC Trusts - submissions - authorisation, guidance and format - amended
TSEM1620 Introduction to trusts: Submissions responsibilities of decision maker - amended
TSEM1711 Introduction to trusts; definition of ‘settlor’ - amended
TSEM1800 Introduction to trusts: supplementary deeds - table of contents - amended
TSEM1805 Introduction to trusts: the reasons for supplementary deeds - amended
TSEM1815 Introduction to trusts: deed of variation or family arrangement - amended
TSEM1865 Introduction to trusts; errors in trust deeds (rectification) - amended
TSEM1870 Introduction to trusts; errors made by trustees (the Hastings Bass principle) - amended
TSEM2125 Enquiries: trust deeds - amended
TSEM3075 Single notice & single declaration: copy of single notice to file trust returns - amended
TSEM3150 Trust Income: Table of contents - amended
TSEM3175 Trust Income: trustees are not resident in the UK - amended
TSEM3185 Trust income: FOTRA securities - resident trustees - amended
TSEM3196 Trust income: trustees receive mineral royalties - amended
TSEM3197 Trust income; trustees receive income from an estate - amended
TSEM3198 Trust income: bank or building society interest - amended
TSEM3210 Trust income and gains: capital items that are income for tax purposes - UK life assurance gains - amended
TSEM3220 Trust income and gains: capital items that are income for tax purposes - foreign life assurance policy - gain chargeable on trustees - amended
TSEM3225 Trust income and gains: capital items that are income for tax purposes - deeply discounted securities - amended
TSEM3230 Trust income and gains: capital items that are income for tax purpose gift strips - amended
TSEM3235 Trust income and gains: capital items that are income for tax purposes - disposal of futures and options - amended
TSEM3240 Trust income and gains: capital items that are income for tax purposes - sales of foreign dividend coupons - amended
TSEM3245 Trust income and gains: capital items that are income for tax purposes - chargeable event gains in respect of Employee Share Ownership Trusts - amended
TSEM3250 Trust income and gains: capital items that are income for tax purposes - off shore income gain - amended
TSEM3255 Trust income and gains: capital items that are income for tax purposes premiums treated as rent - amended
TSEM3260 Trust income and gains - capital items that are income for tax purposes profit on sale of certificate of deposit - amended
TSEM3265 Trust income and gains - capital items that are income for tax purposes - gains on transactions in land - amended
TSEM3290 Trust income and gains: trustees - capital gains tax - amended
TSEM3453 Trust income and gains; vulnerable beneficiaries; vulnerable person election - receipt of form VPE1 - amended
TSEM3454 Trust income and gains; vulnerable beneficiaries: vulnerable person election - receipt of form VPE1 - non resident vulnerable person who is physically disabled - amended
TSEM3461 Trust income and gains: vulnerable beneficiaries: claims to special tax treatment - when treatment does not apply - amended
TSEM3474 Trust income and gains: vulnerable beneficiaries: claims to special tax treatment - computing the amount of relief - income tax - basic example - amended
TSEM3490 Trust income and gains: vulnerable beneficiaries: discretionary payments to a beneficiary - amended
TSEM3530 Trust income and gains: Sub-fund elections - receipt of form SFE1 - amended
TSEM3855 Trust income and gains: enquiry into income received from a trust - general - amended
TSEM3870 Trust income and gains: enquiry into income received from an estate - how to check income from an estate - amended
TSEM4005 Introduction to the Settlements legislation - amended
TSEM4125 Settlements legislation; settlor - reciprocal arrangement - amended
TSEM4130 Settlements legislation: settlor - reciprocal arrangement: enquiry - amended
TSEM4200 Settlements legislation: settlor retains an interest - amended
TSEM4225 Dividend waiver - when Settlements legislation may apply
TSEM4325 Settlements legislation: summary - factors to look for - amended
TSEM4400 Settlements legislation: capital sums paid to settlor - ITTOIA/S633 - amended
TSEM4402 Settlements legislation: capital sums paid to settlor - ITTOIA/S633: submission to HMRC Trusts & Estates Technical London - amended
TSEM4410 Settlements legislation: capital sums paid to settlor - instructions about S641 ITTOIA - amended
TSEM4415 Settlements legislation: capital sums paid to settlor - tax return - amended
TSEM4565 Settlements legislation appeals; representation - amended
TSEM5050 New general employee benefit trust - amended
TSEM5055 Summary for general employee benefit trust: resident trustees (EBT1) - amended
TSEM5325 New EFRBS trust - amended
TSEM5350 Summary for FURBS and EFBRBS: resident trustees (EBT2) - amended
TSEM5355 Summary for FURBS/EFRBS: non-resident trustees (NRT40) - amended
     
  TSEM5700 Trusts for particular purposes; flat management companies - table of contents - amended
  TSEM5710 Trusts for particular purposes; flat management companies - S42 Landlord and Tenant Act 1987 - amended
  TSEM5712 Trusts for particular purposes: flat management companies - deduction of tax from interest received - new chapter plus hyperlink
  TSEM6000 Legal Background to Trusts & Estates - Table of Contents - amended
  TSEM6002 Summary of notes about the law in England & Wales - amended
  TSEM6003 The background to English law - amended
  TSEM6005 Definition of property - amended
  TSEM6006 Realty (real property) - amended
  TSEM6007 Personality (personal property) - amended
  TSEM6015 Chattels - amended
  TSEM6016 Choses in possession & choses in action - amended
  TSEM6018 Legal interest & equitable (beneficial) interest - amended
  TSEM6231 Setting up a trust - amended
  TSEM6260 Particular trusts - amended
  tsem7366(a)_1 Deceased persons: using form 920 information - amended
  tsem7407(a) Deceased persons: unsolicited returns - amended
  TSEM7684 Deceased persons: interests in residue - practical and computational aspects - tax rules for United Kingdom estates - amended