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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 09 January 2015 (see the update index for all updates)

Page Details of update
TSEM1450, TSEM1455 and TSEM1460  We have amended the text on these pages
TSEM10000 We have published a new section of guidance on non-resident trusts. This gives guidance on whether a trust is non-resident, and what to do when a non-resident trust is first set up. It also explains the tax consequences for trustees, settlors and beneficiaries.
TSEM1451 TSEM1461 and TSEM1465 The following pages have been deleted