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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 29 March 2012 (see the update index for all updates)

Page Details of update
TSEM1002 to TSEM1904  This section of guidance has been restructured in a more logical order. You should delete any shortcuts you have to pages in this section of guidance as most of them have moved.
TSEM1562 New guidance has been published here on where to refer the issue of a trust’s status where:
  • here are a large number of similar trusts, or
  • there is a potentially sensitive trust  | | TSEM1505
    TSEM7290 | These pages have been deleted. |