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HMRC internal manual

Trusts, Settlements and Estates Manual

Trusts, Settlements and Estates Manual: recent changes

Below are details of the amendments that were published on 9 May 2014
(see the update index for all updates)

Page Details of update
TSEM3041 We have updated this page to show the latest tax rates for trusts.
TSEM3185 We have updated this page to clarify whether trustees receiving interest on FOTRA securities should show the income on the return.
TSEM4110 We have updated the guidance on these pages to reflect the provisions of FA2012/s12.
TSEM4207 We have added new pages to the manual. Together with TSEM4205 these cover the exceptions where income arising under a settlement is not treated as that of a settlor who retains an interest. This was previously mentioned at TSEM4110   
  TSEM4001 onwards We have changed references to Trusts & Estates Technical, London in this section of guidance to Trusts & Estates Technical, Nottingham.
  TSEM9851 We have expanded on the guidance about evidence of beneficial ownership of jointly held property.