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HMRC internal manual

Trusts, Settlements and Estates Manual

Trusts, Settlements & Estates Manual: recent changes

Below are details of the amendments that were published on 12 July 2011 (see the update index for all updates)

Page Details of update
TSEM1421 This is a new page and shows the operational postal addresses for Edinburgh, Nottingham and Truro
TSEM1451 This is a new page and concerns foreign law trusts
TSEM9000 This is an updated contents page for ownership and income tax
TSEM9100 - 9700 and TSEM9900  These chapters give guidance on ownership and income tax