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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 January 2012 (see the update index for all updates)

Page Details of update
TSEM7842 & TSEM7843  These pages have been amended to show the new values of assets that can be distributed to a surviving spouse or civil partner under an intestacy, in Scotland. These now values take effect from 1 February 2012.