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HMRC internal manual

Trusts, Settlements and Estates Manual

Updates: Trusts, Settlements and Estates Manual

2016

published amendments

Trust income and gains: beneficiaries: individual beneficiary receives discretionary income payment from a resident trust: settlor-interested trust
Spelling corrected.
Trust management expenses: bare trusts: exception
Extra words removed.
Trust income and gains: Accrued Income Scheme: change of trustees
Extra words removed and legislation updated.
Trust management expenses: allowable expenses: specific items: distributions of income
Missing letter added.
Introduction to trusts: legal background - trust law: sham trusts
Sentence removed.
Ownership and income tax: income tax claims - examples
Bullets amended.
Settlements legislation: capital sums paid to settler: instructions about ITTOIA/S641
Formatting updated
Refer to Edinburgh rather than Nottingham
Settlements legislation: capital sums paid to settlor: Tax Return
Refer to Edinburgh rather than Nottingham.
Settlements legislation: capital sums paid to settler: Submissions to Trusts & Estates Technical Edinburgh
Advice now provided by Edinburgh rather than Nottingham
Settlements legislation: treatment of income in hands of beneficiary
Duplicate words removed
Settlements legislation: summary - additional examples where settlements legislation does not apply
Punctuation corrected.
Settlements legislation: settlement for unmarried minor child: settlements legislation
Spelling corrected.
Settlements legislation: settlor retains an interest - exceptions - outright gifts between spouses or civil partners
Spacing amended and missing words added.
Settlements legislation: effects of the settlements legislation - corporate settlors
Missing word added.
Legal Background to Trusts and Estates: All beneficial interests cease
spacing amended
Legal Background to Trusts and Estates: Varying the terms of a trust
Spacing amended.
Legal Background to Trusts and Estates: Minor with vested interest dies
Spacing amended
Legal Background to Trusts and Estates: Minor Beneficiary of A Trust - Capital vests later than the age of majority
Spacing amended
Legal Background to Trusts and Estates: Joint tenants
Spacing amended
Legal Background to Trusts and Estates: Tenants in common
Spacing amended
Legal Background to Trusts and Estates: Putting real property into trust
Spacing amended.
Legal background to trusts & estates: limited interest - definition
Typo amended.
Legal background to trusts & estates: splitting an absolute interest
Spacing error amended.
Legal background to trusts & estates: appointing personal representatives
Spacing errors corrected.
Legal Background to Trusts and Estates: Trust ends because of fraud or bankruptcy
Spacing errors amended.
Legal Background to Trusts and Estates: Trust ends: minor reaches age of majority
Spacing adjusted.
Legal background to trusts & estates: gift on account of death
Spacing adjusted to ease reading.
Spacing amended to ease reading.

published amendments

Trust income and gains: the charge on trustees - trust tax rates
2015-16 and 2016-17 rates added.

published amendments

Settlements legislation: table of origins ITTOIA to ICTA 1988
Hyperlink to attachment corrected
Settlements legislation: table of destinations - ICTA 1988 to ITTOIA
Hyperlink to attachment corrected

published amendments

Settlements legislation: table of origins ITTOIA to ICTA 1988
Link to attachment corrected

published amendments

Capital items that are income for tax purposes: Introduction
Title changed to remove gains as this has nothing to do with gains.

published amendments

Capital items that are income for tax purposes: Introduction
Title updated as it was incorrect.

published amendments

Deceased persons: administration periods: agreeing the tax liability
Dividend rate changed to 7.5% from 1/4/16. Delete paragraph referring to tax deducted at source. Change limit for asset sold for CGT purposes to £500 000.

published amendments

Trust management expenses: allowable expenses: specific items: woodlands expenses
Clarification
Trust income and gains: the charge on trustees : standard rate band - income to which the band applies
Changes to clarify position.

published amendments

Introduction to trusts: new trusts: trusts with a foreign connection - foreign law trusts
Added heading in bold.
Introduction to trusts: new trusts: trusts with a foreign connection - non-resident trusts
Updated PTI to CSI.
Trust management expenses: accumulation/discretionary trusts: relief against the special trust rates
Rates updated to 2016 & link added to other rates.
Legal background to trusts and estates: trustees in bankruptcy
Meaning made clearer.

published amendments

Deceased persons: responsibilities of HMRC Administration of Estates Cardiff - complex cases
Limit for sale proceeds changed from £250 000 to £500 000 from 6/4/16

published amendments

Seeking technical advice from Trusts Technical
Removed reference to Nottingham as work now dealt with in Edinburgh.

2017

published amendments

Seeking technical advice from Trusts Technical
Removed reference to Nottingham

published amendments

Introduction to trusts: claims about error relating to trust: contents
New page added
Introduction to trusts: claims about error relating to trust: error made by trustees (the ‘rule in Hastings-Bass’)
Amended to make clearer.
Introduction to trusts: claims about error relating to trust: error in trust deed (rectification)
Updates to clarify position.
Seeking technical advice from Trusts Technical
Removal of reference to Trust & Estate, as we are now Technical and Valuation. I have retained (Trusts) for clarity in some areas.

published amendments

Introduction to trusts: claims about error relating to trust: error made by trustees (the ‘rule in Hastings-Bass’)
Spelling
Spelling error fixed.
Introduction to trusts: claims about error relating to trust: contents
Change order.
New page
Add page
Title updated
Title updated
New page added

published amendments

Introduction to trusts: claims about error relating to trust: error in making disposition - ‘mistake’
Add short title
Legal background to trusts and estates: Inheritance (Provision for Family and Dependants) Act 1975
Updated reference to CG guidance as this has been merged.

published amendments

Seeking technical advice from Trusts Technical
Change of contact to Helen Adamson

published amendments

Trust management expenses: allowable expenses: specific items: travel and subsistence costs
Spelling error
Introduction to trusts: new trusts: trusts with a foreign connection - non-resident trusts
Update short title

published amendments

Legal background to trusts & estates: administrators give assent
Removed link to archived page and amended to show new page.

published amendments

Legal background to trusts & estates: setting up a trust: capital gains
Hyperlinks updated
Legal background to trusts and estates: value of assets transferred from an estate
Hyperlink updated.
Legal background to trusts & estates: administrators - value of transferred assets
Hyperlink
Hyperlink update.
Deceased persons: what personal representatives do
Hyperlink correction
Hyperlink
Hyperlink update.
Change to hyperlink due to changes in CG manual

published amendments

Table of contents: Single notice & single declaration arrangements for trusts
Links to TSEM3052 archived.
An outline of the single notice arrangement for trusts
Page archived
Page archived

published amendments

Table of contents: Single notice & single declaration arrangements for trusts
Table of contents: Single notice & single declaration arrangements for trusts archived

published amendments

Trust Income and Gains: Table of contents
Link to Single notice & single declaration arrangement for trusts archived

published amendments

Deceased persons: definition of period of administration
Address change in last paragraph from Edinburgh to Cardiff.
Address change in last paragraph change from Edinburgh to Cardiff.
Seeking technical advice from Trusts Technical
Changes to reflect the fact new guidance on receiving technical help that is available on the T&V pages.

published amendments

Trust income and gains: vulnerable beneficiaries: vulnerable person election - form VPE1
change link to form to GOV.UK and added office to send completed form
Trust income and gains: Sub-fund elections - the election form SFE1
Amended HMRC link and added office to send completed form.
Introduction to trusts: new trust: administration period followed by a trust
Added page CG30700 and added TSEM1420.
Introduction to trusts: new trusts: trusts with a foreign connection - foreign law trusts
Change Nottingham's title.
Introduction to trusts: new trusts: the trust office: UK resident and Non UK resident trusts
Amend office details.
Introduction to trusts: new trusts: public guidance
Changed web address for guidance.

published amendments

Deceased persons: what personal representatives do
Added Cardiff address. Changed CG30210 to CG30200.
Deceased persons: a brief introduction to periods of administration
Removed some content that is no longer relevant
Deceased persons: unsolicited returns
Amended to show Cardiff office rather than Edinburgh
Deceased persons: tax reliefs for personal representatives - how to allow relief
Amended office
Deceased persons: responsibilities of HMRC Administration of Estates Cardiff - complex cases
Amended office from Edinburgh to Cardiff

published amendments

Deceased persons: beneficiaries of estates: how to check income from an estate
Amended office address from Edinburgh to Cardiff
Deceased persons: beneficiaries of estates - entries on tax return
Office amended from Edinburgh to Cardiff
Deceased persons: beneficiaries of estates - tax rules
Office updated from Edinburgh to Cardiff
Deceased persons: administration periods: failure to agree the tax liability
Amended office address.

published amendments

Settlements legislation: capital sums paid to settler: instructions about ITTOIA/S641
Change to Edinburgh for submissions
Settlements legislation: capital sums paid to settlor: ITTOIA/S633
Change to Edinburgh
Settlements legislation: capital sums paid to settler: Submissions to Trusts & Estates Technical Edinburgh
Submissions to Edinburgh and not Nottingham

published amendments

Trust management expenses: bare trusts: exception
Update middle para to clarify.
Introduction to trusts: new trusts: the trust office: UK resident and Non UK resident trusts
Changed postcode

published amendments

Introduction to trusts: new trust: new appeal fund
Changed TSEM 1410 to 1420.
Introduction to trusts: new trust: new trust claims charitable status
Amended Nottingham's title
Introduction to trusts: new estates: complex estates
Removed Edinburgh, Nottingham addresses and Trusts & Estates Redruth and added Cardiff's address.
Trust income: trustees receive mineral royalties
Changes to account for new legislation.

published amendments

Deceased persons: responsibilities of HMRC Administration of Estates Cardiff - complex cases
Amended format
Reword guidance.

published amendments

Introduction to trusts: new estates: complex estates
Spelling mistake corrected

published amendments

Introduction to trusts: new trust: administration period followed by a trust
connecting link to TSEM 1420
Introduction to trusts: new trust: new appeal fund
Added link to TSEM1420
Introduction to trusts: new trust: new trust claims charitable status
Connecting links to TSEM page
Introduction to trusts: new estates: complex estates
Connecting links to the TSEM page
Introduction to trusts: new trusts: the trust office: UK resident and Non UK resident trusts
Reconnected links to TSEM pages

published amendments

Introduction to trusts: new trust: administration period not followed by a trust
Address changed.

published amendments

Introduction to trusts: new trusts: the trust office: UK resident and Non UK resident trusts
Amended typo

published amendments

Deceased persons: small estates: issuing returns
Removed irrelevant content added Cardiff office

published amendments

Introduction to trusts: supplementary deeds deed of variation or family arrangement
Reference to 41g removed and trusts registration added
Introduction to trusts: trust deeds: unrequested trust deed - new trust
Removal of reference to 41G and Trust registration added.

published amendments

Enquiry work: trusts - trust deeds
Clarification on how to get help
Introduction to trusts: types of trust: Trust office : trust status - mandatory submission
Clarification on where and when to send for advice
Introduction to trusts: types of trust: non-Trust offices: trust status - mandatory submission
Clarification on when and where to send for advice.

published amendments

Introduction to trusts: new trusts: use of form 41G(Trust)
Archiving text added

published amendments

Introduction to trusts: new trusts: contents
New pages added to Contents page 1402 & 1403
Links to 169129, 169130,169131, 169132, 169133 archived

published amendments

Settlements legislation: contents
Added page TSEM4004

published amendments

Trust income and gains: beneficiaries: beneficiary receives trust income directly
Removal of the term 'mandated income' as it was causing customer confusion.
Trust income and gains: trustees - beneficiary receives trust income directly
Removal of the term 'mandated income' as it was causing confusion for our customers.

published amendments

Introduction to trusts: customer request for clearance, approval, advice or guidance: contents
Spelling error corrected
New page at top.
Introduction to trusts: contents
Change to heading name

published amendments

Legal background to trusts and estates: minor absolutely entitled to trust property
Replacing out of date hyperlink

published amendments

Introduction to trusts: customer request for clearance, approval, advice or guidance: contents
Links to TSEM1604-1610 archived.
New page added for clearance and approval requests.
Update title to clarify.
Introduction to trusts: request for advice or information: request for advice - is the trust a bare trust?
Archiving reason text added.
Introduction to trusts: request for advice or information: request for advice - is the trust taxable at the special trust rates?
Archiving reason text added.
Introduction to trusts: request for advice or information: request for information
Archiving reason text added
Introduction to trusts: request for advice or information: request for advice - is the trust settlor-interested?
Archiving reason text added.
Introduction to trusts: contents
Update heading to clarify.

published amendments

Ownership and income tax: legal background: joint ownership - presumption of joint tenancy
Clarification on Form A restriction.

published amendments

Introduction to trusts/introduction to trusts: new trusts/Trusts Registration Service
Changed 4MLD to Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 now that name is agreed.

published amendments

Trust income and gains: vulnerable beneficiaries: non resident vulnerable person - vulnerable person who is physically disabled
Made clearer
Trust income and gains: vulnerable beneficiaries - definition of a disabled person - receipt of DWP allowances
Updated to make clearer
Trust income and gains: vulnerable beneficiaries - definition of a disabled person
Updated to reflect current categories and make more user friendly.

published amendments

Deceased persons: conditions for informal payment procedures
deleted some obsolete content and changes office.

published amendments

Deceased persons: the office that deals with the liability
Removed some irrelevant content and added Cardiff office

published amendments

Settlements legislation: interpretation of statutory definition of settlement
Clarified that the courts have limited the scope in arrangement cases to where there is bounty. Not necessarily a classic trust.

published amendments

Introduction to trusts: supplementary deeds: deed of appointment
Removing capital letters
Introduction to trusts: supplementary deeds deed of variation or family arrangement
Amending capitals and technical team name
Introduction to trusts: supplementary deeds: reasons for supplementary deeds
Removing duplicated informatino
Introduction to trusts: new trust: administration period not followed by a trust
Removed unnecessary capitals
Introduction to trusts: new trusts: trusts with a foreign connection - foreign law trusts
Edin also deal with trusts compliance
Introduction to trusts: new trusts: trusts with a foreign connection - non-resident trusts
Name change of technical team to reflect new directorates
Introduction to trusts: new estates: complex estates
Spacing amended to consistent with other manual pages
Introduction to trusts: new trusts: trust with no likelihood of income or gains
Punctuation and capitals
Introduction to trusts/introduction to trusts: new trusts/Trust Registration Service: information required
Punctuation and capitals
Capitalised the title
Introduction to trusts/introduction to trusts: new trusts/Trusts Registration Service
Punctuation

published amendments

Deceased persons: administration periods: returns: clearance procedure
Removed procedural aspects for risk teams and link mentioning CAF
Deceased persons: administration periods: agreeing the tax liability
wording changed for informal cases to be clear on IT and CGT. New offices name for IHT amended. Wording slightly changed to flow better
Deceased persons: conditions for informal payment procedures
Spelling error
Deceased persons: beneficiaries of estates - the appropriate guidance
Change of office name to Cardiff
Deceased persons: beneficiaries of estates - appeals
Office name updated for Cardiff
Deceased persons: limited interests in residue - payments made during the administration period
Change of office name only
Deceased persons: limited interests in residue - statutory - conventional basis of taxation
Change of office name & minor changes to wording to read correctly and remove procedural aspect
Deceased persons: absolute interests in residue - tax rules
duplicate S at section in ITTOIA
Deceased persons: administration periods: failure to agree the tax liability
capital letter at Cardiff as previously lower case
Deceased persons: small estates: issuing returns
spelling and format changes and change for team name to wbmc wealthy.
Deceased persons: tax reliefs for personal representatives - how to allow relief
Spelling error
Deceased persons: limited interests in residue - discretionary interests in residue - definition
Included relevant office
Deceased persons: limited interests in residue - description
change office name
Included the relevant offices

2018

published amendments

Seeking technical advice from Trusts Technical
Reviewed and review date updated
Introduction to trusts: types of trust: contents
Reviewed and review date amended.
Introduction to trusts: types of trust: blind trust
Reviewed and review date amended.
Introduction to trusts: types of trust: mixed trust
Reviewed and review date amended.
Introduction to trusts: types of trust: trust for minor or incapacitated person
Reviewed and review date amended.
Introduction to trusts: types of trust: accumulation and maintenance trust
Reviewed and review date amended.
Introduction to trusts: types of trust: trust that requires accumulation of income
Reviewed and review date amended.
Introduction to trusts: types of trust: accumulation/discretionary trust
Reviewed and review date amended. Rates brought up to date too.
Introduction to trusts: types of trust: interest in possession trust
Reviewed and review date amended.
Introduction to trusts: types of trust: bare or simple trust
Reviewed and review date amended.
Introduction to trusts: types of trust: Trust office : trust status - mandatory submission
Reviewed and review date amended.
Introduction to trusts: types of trust: non-Trust offices: trust status - mandatory submission
Trusts Technical Edinburgh (Mailbox, Trusts Technical)
Introduction to trusts: request for advice or information: when we might receive a request for advice
Reviewed and review date changed.
Trusts for particular purposes: employment related trusts - retirement benefits schemes and registered pension schemes
Minor formatting update
formatting
checking format only
Hyperlinks have been fixed
The contents have been updated to reflect operational and Legislation changes
Trusts for particular purposes: employment-related trusts - educational trusts
Minor formatting applyed
format changes
Operational aspects removed
Trusts for particular purposes: new employer sick pay scheme
Minor formatting apply
changed formats
Operational aspect removed
Trusts for particular purposes: flat management companies: contents
Reviewed and review date amended
Trusts for particular purposes: employment related trusts - unfunded employer-financed retirement benefits schemes
Updated to remove procedural aspects
Trusts for particular purposes: employment-related trusts - employer-financed retirement benefits schemes
Archived as information now included within revised TSEM5220
Trusts for particular purposes: employment-related trusts - approved retirement benefits schemes and registered pension schemes
The contents have been archived and guidance included in the revised TSEM5220
Trusts for particular purposes: employment-related trusts - new general employee benefit trusts
format
format for headings changed
Updated to reflect Trust Registration Service. Operational guidance removed
Trusts for particular purposes: employment-related trusts: retirement benefits schemes - lump sum death benefit
typo
Operational aspects removed. TRS included
Introduction to trusts/introduction to trusts: new trusts/Trusts Registration Service
spelling
Trusts for particular purposes: flat management companies - notification from trustee and liaison with company's tax office
Reviewed and review date updated.
Trusts for particular purposes: flat management companies - notification from company's tax office
Reviewed and review date updated.
Removal of comma and dates updated to make more relevant.
Trusts for particular purposes: employer sick pay schemes
Minor word change
Trusts for particular purposes: flat management companies - investment income previously charged to corporation tax
Reviewed and review date updated.
Trusts for particular purposes: flat management companies not within S42 LTA 1987 - definition of ‘relevant housing body’
Reviewed and review date updated.
Trusts for particular purposes: flat management companies - funds not within S42 LTA 1987
Reviewed and review date updated.
Sort of trust changed to type of trust.
Trusts for particular purposes: flat management companies - 'exempt landlords' - S58 LTA 1987
Reviewed and review date updated.
Trusts for particular purposes: flat management companies - registered social landlords and other ‘exempt landlords’
Reviewed and review date updated.
Trusts for particular purposes: flat management companies - freehold owners of property
Reviewed and review date updated.
Trusts for particular purposes: flat management companies - leaseholder owners of property
Reviewed and review date updated.
Trusts for particular purposes: flat management companies - tenants of rented property
Reviewed and review date updated.
Trusts for particular purposes: flat management companies - funds created
Reviewed and review date updated.
Trusts for particular purposes: flat management companies - scope of S42 Landlord and Tenant Act 1987
Reviewed and review date updated.
Trusts for particular purposes: employment related trusts - general employee benefit trusts
spacing amendment
sentence updated to include are treated as
Wording and review date updated
Trusts for particular purposes: employment-related trusts - types
Updated to reflect revised links and next review date
Trusts for particular purposes: flat management companies - deduction of tax from interest received
Reviewed and review date updated.
Tax no longer deducted at source.
Trusts for particular purposes: flat management companies - S42 Landlord and Tenant Act 1987
Reviewed and review date updated.
Amended to reflect the removal of tax deducted at source.
Trusts for particular purposes: flat management companies - service charge funds and sinking funds: background
Reviewed and review date updated.
Trusts for particular purposes: employment-related trusts - guidance
Next review date updated
Updated to reflect other amendments to the manual

published amendments

Trusts for particular purposes: employment-related trusts: retirement benefits: ICTA88/S615 schemes - charges on income
Archived as procedural and legislation links repealed
Trusts for particular purposes: employment-related trusts: retirement benefits: ICTA88/S615 schemes - notify SPSS if trustees claims are investigated
Archived included within TSEM5360
Trusts for particular purposes: employment-related trusts: retirement benefits: ICTA88/S615 schemes - introduction
Legislation update for S615
Trusts for particular purposes: employment - related trusts: FURBS: loss of exemption in winding up - examples
Archived included within updated TSEM5300
Trusts for particular purposes: employment-related trusts: FURBS - loss of exemption in winding up
Archived information now within updated TSEM5300
Trusts for particular purposes: employment related trusts: FURBS - loss of exemption
archived now within updated TSEM5300
Trusts for particular purposes: employment-related trusts: Settlements legislation for EFRBS
Procedural aspects removed
Trusts for particular purposes: employment-related trusts - new EFRBS trust
spacing errors fixed
Procedural guidance removed and updated for Trust Registration Service
Introduction to trusts: supplementary deeds: deed of advancement
Page reviewed and next review date updated
Introduction to trusts: supplementary deeds: deed of appointment
Page reviewed and next review date updated
Introduction to trusts: supplementary deeds: deed of surrender or release
Page reviewed and next review date updated
Introduction to trusts: supplementary deeds: deed of assignment
Page reviewed and next review date updated
Introduction to trusts: supplementary deeds: deed of disclaimer
Page reviewed and next review date updated
Introduction to trusts: supplementary deeds deed of variation or family arrangement
Page reviewed and next review date updated
Introduction to trusts: supplementary deeds: reasons for supplementary deeds
Page reviewed and next review date updated
Introduction to trusts: supplementary deeds: contents
Page reviewed and next review date updated
Introduction to trusts: customer request for clearance, approval, advice or guidance: contents
Page reviewed and next review date updated
Introduction to trusts: new trusts: contents
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: table of contents
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries - discretionary payments to a beneficiary
Page reviewed and next review date updated, updated rates to
Trust income and gains: vulnerable beneficiaries: enquiries: penalties - failure to give notice that the election is no longer effective
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: enquiries: penalties - providing incorrect information
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: enquiries - penalties
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: enquiries - notice of determination
Page reviewed and next review date updated. Changed to Edinburgh too
Trust income and gains: vulnerable beneficiaries - enquiries
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: claims to special tax treatment: computing the amount of relief: income tax - part years example
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: claims to special tax treatment: computing the amount of relief: income tax - part years
Page reviewed and next review date updated
Funded unapproved retirement benefits schemes (FURBS) up to 5 April 2006
layout corrected
Updated to reflect legislation changes and establish new links
Trust income and gains: vulnerable beneficiaries: claims to special tax treatment: computing the amount of relief: income tax - trust management expenses example
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: claims to special tax treatment: computing the amount of relief: income tax - trust management expenses
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: claims to special tax treatment: computing the amount of relief: income tax - example where the beneficiary has personal income
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: claims to special tax treatment: computing the amount of relief: income tax - basic example
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: claims to special tax treatment: computing the amount of relief: income tax - TLV2 and TLV1 - non resident vulnerable persons
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: claims to special tax treatment: computing the amount of relief: income tax - TLV2 and TLV1
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: claims to special tax treatment: computing the amount of relief - income tax
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: claims to special tax treatment - computing the amount of relief
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: claims to special tax treatment - form of claim
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: claims to special tax treatment - when treatment does not apply
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: claims to special tax treatment
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: vulnerable person election: details required in the election - Board’s information powers
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: vulnerable person election - details required in the election - declarations and signatures
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: vulnerable person election - details required in the election - effective date
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: vulnerable person election - details required in the election
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: vulnerable person election - form VPE1
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: vulnerable person election - time limits
Page reviewed and next review date updated. Added a sentence to refer requests for late election to tech
Trust income and gains: vulnerable beneficiaries - vulnerable person election
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: definition of qualifying trusts - parts of assets
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: definition of qualifying trusts: relevant minor - trusts established by will or by the CICS
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: definition of qualifying trusts: relevant minor - statutory trusts
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: definition of qualifying trusts - relevant minor
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: definition of qualifying trusts - trustees’ power to advance capital
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: definition of qualifying trusts - disabled person
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries: non resident vulnerable person - vulnerable person who is physically disabled
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries - non resident vulnerable person
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries - definition of a relevant minor
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries - definition of a disabled person - receipt of DWP allowances
Page reviewed and next review date updated
Trust income and gains: vulnerable beneficiaries - definition of a disabled person
Page reviewed and next review date updated
Trust income and gains: beneficiaries: beneficiary receives trust income directly
Page reviewed and next review date updated
Trust income and gains: trustees - beneficiary receives trust income directly
Page reviewed and next review date updated
Trust management expenses: bare trusts: exception
Page reviewed and next review date updated
Trust management expenses: bare trusts: general
Page reviewed and next review date updated
Introduction to trusts: new trusts: trusts with a foreign connection - foreign law trusts
Updating office names per new protocol
Introduction to trusts: new trusts: the trust office: UK resident and Non UK resident trusts
Page reviewed and next review date updated
Introduction to trusts: new trusts: public guidance
Page reviewed and next review date updated
Page reviewed and next review date updated
Introduction to trusts: new trusts: trust with no likelihood of income or gains
Page reviewed and next review date updated
Introduction to trusts/introduction to trusts: new trusts/Trust Registration Service: information required
Page reviewed and next review date updated
Introduction to trusts/introduction to trusts: new trusts/Trusts Registration Service
Page reviewed and next review date updated
Deceased persons: an introduction: contents
Page reviewed and next review date updated
Deceased persons: documents
Page reviewed and next review date updated
Deceased persons: obtaining information
Page reviewed and next review date updated
Deceased persons: the office that deals with the liability
Page reviewed and next review date updated

published amendments

Introduction to trusts: types of trust: Trust office : trust status - mandatory submission
Short title name change
Update name
Name change
Introduction to trusts: types of trust: non-Trust offices: trust status - mandatory submission
Short title name change
Name change
Introduction to trusts: types of trust: contents
Name changes

published amendments

Introduction to trusts: contents
Heading update
Introduction to trusts: new trusts: trusts with a foreign connection - non-resident trusts
Name changes
Introduction to trusts: new trusts: the trust office: UK resident and Non UK resident trusts
Name change in heading
Introduction to trusts: types of trust: non-Trust offices: trust status - mandatory submission
Name change

published amendments

Trusts for particular purposes: employment-related trusts - trust that an employer makes in favour of an individual
hyperlink change and Trust office updated
Funded unapproved retirement benefits schemes (FURBS) up to 5 April 2006
heading issues
Heading change for updated version
spacing only
Trusts for particular purposes: employment-related trusts - new EFRBS trust
minor office update

published amendments

Trusts for particular purposes: employment-related trusts: Settlements legislation for EFRBS
Formatting
Trusts for particular purposes: employment-related trusts: retirement benefits: ICTA88/S615 schemes: annuities - non residents
Archived process no longer followed
Trusts for particular purposes: employment-related trusts -summary for employee benefit trust- non-resident trustees (NRT39)
Archived as procedural aspect, all technical aspects have been included in revised guidance
Trusts for particular purposes: employment-related trusts: summary for general employee benefit trust - resident trustees (EBT1)
spacing
Archived as procedural and revised guidance now includes all technical aspects
Trusts for particular purposes: employment - related trusts: summary for FURBS/EFRBS - non-resident trustees (NRT40)
Archived procedural and all information included in revised guidance
Trusts for particular purposes: employment-related trusts: retirement benefits: ICTA88/S615 schemes - rules
Updated for changes from 6 April 2017

published amendments

Trusts for particular purposes: employment-related trusts - new EFRBS trust
Archived procedural aspects and Pension reform changes

published amendments

Deceased persons: the office that deals with the liability
layout & spelling error
Deceased persons: documents
SPACING
Procedure aspects removed & reference to folder now obsolete

published amendments

Deceased persons: definition of period of administration
next review date only
Deceased persons: mixed residence personal representatives
layout , grammar & office change of name
Deceased persons: what personal representatives do
review date updated
Deceased persons: legal authority of personal representatives
layout and review date
Deceased persons; the two types of personal representatives
next review date updated
Grammar
Deceased persons: a brief introduction to periods of administration
next review date
Deceased persons: charges and interest paid
spacing errors corrected
Deceased persons: apportioning annuities received
Spacing corrected
Deceased persons: taxed income and gains
hyperlinks fixed
hyperlink fixed
Removed outdated hyperlink
Deceased persons: documents
SPACING ISSUES
missing word
Deceased persons: year of death- income arising to date of death
Hyper links updated and additional information provided

published amendments

Introduction to trusts: claims about error relating to trust: error made by trustees (the ‘rule in Hastings-Bass’)
Name updated
Introduction to trusts: claims about error relating to trust: error in making disposition - ‘mistake’
Name update
Introduction to trusts: claims about error relating to trust: error in trust deed (rectification)
Name update
Introduction to trusts: types of trust: Trust office : trust status - mandatory submission
Clarification added
Introduction to trusts: types of trust: non-Trust offices: trust status - mandatory submission
Minor updates to clarify
Introduction to trusts: legal background - trust law: whether a trust exists
Far more info added.

published amendments

Trusts for particular purposes: employment related trusts - retirement benefits schemes and registered pension schemes
Additional information for trustees on TRS
Seeking technical advice from Trusts Technical
Changes to what is dealt with where

published amendments

Deceased persons: absolute interests in residue - liability during the administration period (1995-96 onwards)
spelling error noted
Out of date advice aspects & contact points
Deceased persons: absolute interests in residue - payments made during the administration period (1994-95 or earlier)
Office info updated
Deceased persons: beneficiaries of estates: how to check income from an estate
Spelling error
Deceased persons: beneficiaries of estates - legacies
hyperlink included
Deceased persons: beneficiaries of estates - the appropriate guidance
review date
Deceased persons: beneficiaries of estates - introduction
review date only
Deceased persons: small estates: issuing returns
format
Deceased persons: capital gains
Updated for new rates from 6 April 2016
Deceased persons: tax reliefs for personal representatives
formatting errors only-reference to capital tax removed
Deceased persons: the need to review papers
all procedures and forms now obsolete
Deceased persons: mixed residence personal representatives
Correct office name
Deceased persons: what personal representatives do
Link corrected
Deceased persons: a brief introduction to periods of administration
grammar common included

published amendments

Deceased persons: limited interests in residue - statutory - conventional basis of taxation
formatting was wrong
Text repasted in without styling

published amendments

Introduction to trusts: trust deeds: unrequested trust deed - new trust
Review date amended
Introduction to trusts: trust deeds: HMRC Trusts policy on trust deeds
Review date amended
Introduction to trusts: trust deeds: commenting on a trust deed
Review date changed
Introduction to trusts: trust deeds: trust deed that you have requested
Changes to legislation etc.
Introduction to trusts: trust deeds: requesting trust deeds
New legislation referred to.
Deceased persons: interests in residue: practical and computational aspects - where to get further help
correct contact point
Deceased persons: interests in residue: practical and computational aspects - legal rights in Scotland
Hyperlink fixed
Deceased persons: interests in residue: practical and computational aspects - death of beneficiary
include technical team
Deceased persons: interests in residue: practical and computational aspects - time limit
Updated with format changes

published amendments

Deceased persons: limited interests in residue - statutory - conventional basis of taxation
Update to numbering

published amendments

Deceased persons: intestacy: Scotland - distribution of estate
review date only updated
Deceased persons: intestacy: Scotland - no surviving spouse or civil partner
review date only
Deceased persons: intestacy: Scotland - division of the estate
layout only
Deceased persons: intestacy: Northern Ireland - distribution of estate
review date only
Deceased persons: intestacy: Northern Ireland - surviving spouse or civil partner
Full tech re-write plus hyperlinks added
Deceased persons: intestacy: Northern Ireland - fixed sums
re-write per tech and hyperlink re-instated
Deceased persons: intestacy: Northern Ireland - division of estate
spacing
reworded in full, hyperlink re-instated
Deceased persons: intestacy - introduction
layout and contact point removed
Deceased persons: interests in residue: practical and computational aspects - Apportionment Act 1870
review date only
Deceased persons: interests in residue: practical and computational aspects - excess expenses
Review date only updated
Deceased persons: interests in residue: practical and computational aspects - special reliefs for higher rate taxpayers
Office change
Deceased persons: interests in residue: practical and computational aspects - underlying source of income
review date only changed
Deceased persons: interests in residue: practical and computational aspects - tax rules for United Kingdom estates
review date updated
Deceased persons: interests in residue: practical and computational aspects - foreign estates
Office name updated
Deceased persons: interests in residue: practical and computational aspects - United Kingdom estates
review date only
Deceased persons: interests in residue: practical and computational aspects - residuary income
review date only
Deceased persons: limited interests in residue - statutory - conventional basis of taxation
list reformatted
Deceased persons: interests in residue: practical and computational aspects: introduction
review date

published amendments

Introduction to trusts: trust deeds: unrequested trust deed - established trust
Removed reference to deeds officer
Introduction to trusts: trust deeds: unrequested trust deed - new trust
Grammar changes
Introduction to trusts: trust deeds: HMRC Trusts policy on trust deeds
Change from Trust and Estates to Trusts

published amendments

Deceased persons: limited interests in residue - statutory - conventional basis of taxation
Update to GOV.UK page formatting
Update to GOV.UK page formatting

published amendments

Deceased persons: intestacy - no letters of administration
HYPERLINKS RE-ESTABLISHED

published amendments

Deceased persons: intestacy: Scotland - surviving spouse or civil partner
review date only updated
Deceased persons: intestacy: England and Wales - division of estate
Technical re-write
Deceased persons: intestacy: England and Wales - fixed sums
Technical re-write included
Deceased persons: intestacy: England and Wales - surviving spouse or civil partner
Full re-write for new legislation
Deceased persons: intestacy: England and Wales - distribution of estate
re-write per technical lead
Deceased persons: intestacy: general - distribution of estate
New office noted and hyperlinks recreated

published amendments

Deceased persons: charges and interest paid
review date only
Deceased persons: apportioning annuities received
review date
Deceased persons: interest received
REVIEW DATE ONLY
Introduction to trusts: new trust: administration period followed by a trust
Review date only
Introduction to trusts: new trusts: trusts with a foreign connection - foreign law trusts
OFFICE CHANGES UPDTAED
Introduction to trusts: new estates: complex estates
LAYOUT & FONTS CHANGED
Introduction to trusts: new trusts: the trust office: UK resident and Non UK resident trusts
heading changed