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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 21 November 2011 (see the update index for all updates)

Page Details of update
TSEM1003 - TSEM7800  Various pages within these chapters have been updated to reflect new processes, update links to the old Assessment Procedures Manual and reflect changes in legislation.
TSEM7407A This attachment has been removed as it no longer reflects current processes.
Appendix 1 This attachment has been updated to show current guidance on Treaty Issues in the taxation of non-residents.