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Contents

Official guidance

Trusts, Settlements and Estates Manual

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TSEM0500 · Data protection
TSEM1002 · Introduction to trusts
TSEM2000 · Enquiry work - content
TSEM3000 · Trust Income and Gains: Table of contents
TSEM4000 · Settlements legislation
TSEM5000 · Trusts for Particular Purposes: contents
TSEM6000 · Legal Background to Trusts & Estates - Table of Contents
TSEM7000 · Tax Cases: Table of Contents
TSEM7200 · Table of contents: deceased persons
TSEM7900 · Deceased persons: Personal representatives' expenses: Table of content
TSEM8000 · Trust Management Expenses: Table of contents
TSEM9000 · Ownership and income tax
TSEM10000 · Non-resident trusts
TSEM11000 · Glossary
TSEM11100 · Seeking technical advice from Trusts Technical
1601 · Customer request for clearance or approval
1903 · TSEM1903 - Introduction to trusts: claims about error relating to trust: error in making disposition - 'mistake
TSEM1407 · Introduction to trusts: new trusts: use of form 41G(Trust)
TSEM1408 · Introduction to trusts: new trusts - issuing form 41G(Trust)
TSEM1409 · Introduction to trusts: new trusts: receipt of completed form 41G(Trust)
TSEM1410 · Introduction to trusts: new trusts: notification of new trust
TSEM1415 · Introduction to trusts: new trusts: the trust offices
TSEM1601 · Introduction to trusts: customer request for clearance or approval
TSEM1604 · Introduction to trusts: request for advice or information: request for advice - is the trust a bare trust?
TSEM1606 · Introduction to trusts: request for advice or information: request for advice - is the trust taxable at the special trust rates?
TSEM1608 · Introduction to trusts: request for advice or information: request for advice - is the trust settlor-interested?
TSEM1610 · Introduction to trusts: request for advice or information: request for information
TSEM3052 · An outline of the single notice arrangement for trusts
TSEM3054 · An outline of the single declaration arrangement for trusts
TSEM3056 · How trustees apply to use the single notice arrangement
TSEM3058 · Issuing a single notice for trusts
TSEM3060 · Submitting single declaration trust returns
TSEM3062 · Processing single declaration trust returns
TSEM3064 · Single notice & single declaration: fewer than 50 trusts
TSEM3075 · Single notice & single declaration: copy of single notice to file trust returns
TSEM3076 · Single notice & single declaration: copy of single declaration from corporate trustee: paper returns
TSEM3077 · Single notice & single declaration: copy of single declaration from corporate trustee: returns lodged through e-filing
TSEM3078 · Single notice & single declaration: copy of single declaration from non-corporate trustee: paper returns
TSEM3079 · Single notice & single declaration: copy of single declaration from non-corporate trustee: returns lodged through e-filing
TSEM3453 · Trust income and gains: vulnerable beneficiaries: vulnerable person election - receipt of form VPE1
TSEM3454 · Trust income and gains: vulnerable beneficiaries: vulnerable person election - receipt of form VPE1 - non resident vulnerable person who is physically disabled
TSEM3463 · Trust income and gains: vulnerable beneficiaries: claims to special tax treatment - claims for 2004/05
TSEM3530 · Trust income and gains: Sub-fund elections - receipt of form SFE1
TSEM5430 · Trusts for particular purposes: employment-related trusts - Share Incentive Plans - action in Trust Office
TSEM7210 · Deceased persons: initial action by responsible office
TSEM7214 · Deceased persons: letter to the personal representative
TSEMUPDATE001 · Trusts, Settlements and Estates Manual: update index
TSEMUPDATE100401 · Trusts, Settlements & Estates Manual: recent changes
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Official guidance
Trusts, Settlements and Estates Manual

Trusts, Settlements and Estates Manual

From HM Revenue & Customs

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