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Contents

Official guidance
Trusts, Settlements and Estates Manual

TSEM3400 · Trust income and gains: vulnerable beneficiaries: table of contents

  • TSEM3405 · Trust income and gains: vulnerable beneficiaries - Introduction
  • TSEM3410 · Trust income and gains: vulnerable beneficiaries - guidance
  • TSEM3415 · Trust income and gains: vulnerable beneficiaries - overview of the special tax treatment
  • TSEM3416 · Trust income and gains: vulnerable beneficiaries - non-resident trustees
  • TSEM3420 · Trust income and gains: vulnerable beneficiaries - definition of a vulnerable person
  • TSEM3421 · Trust income and gains: vulnerable beneficiaries - definition of a disabled person
  • TSEM3422 · Trust income and gains: vulnerable beneficiaries - definition of a disabled person - receipt of DWP allowances
  • TSEM3423 · Trust income and gains: vulnerable beneficiaries - definition of a relevant minor
  • TSEM3425 · Trust income and gains: vulnerable beneficiaries - non resident vulnerable person
  • TSEM3426 · Trust income and gains: vulnerable beneficiaries: non resident vulnerable person - vulnerable person who is physically disabled
  • TSEM3430 · Trust income and gains: vulnerable beneficiaries: definition of qualifying trusts - disabled person
  • TSEM3431 · Trust income and gains: vulnerable beneficiaries: definition of qualifying trusts - trustees’ power to advance capital
  • TSEM3435 · Trust income and gains: vulnerable beneficiaries: definition of qualifying trusts - relevant minor
  • TSEM3436 · Trust income and gains: vulnerable beneficiaries: definition of qualifying trusts: relevant minor - statutory trusts
  • TSEM3437 · Trust income and gains: vulnerable beneficiaries: definition of qualifying trusts: relevant minor - trusts established by will or by the CICS
  • TSEM3440 · Trust income and gains: vulnerable beneficiaries: definition of qualifying trusts - parts of assets
  • TSEM3450 · Trust income and gains: vulnerable beneficiaries - vulnerable person election
  • TSEM3451 · Trust income and gains: vulnerable beneficiaries: vulnerable person election - time limits
  • TSEM3452 · Trust income and gains: vulnerable beneficiaries: vulnerable person election - form VPE1
  • TSEM3455 · Trust income and gains: vulnerable beneficiaries: vulnerable person election - details required in the election
  • TSEM3456 · Trust income and gains: vulnerable beneficiaries: vulnerable person election - details required in the election - effective date
  • TSEM3457 · Trust income and gains: vulnerable beneficiaries: vulnerable person election - details required in the election - declarations and signatures
  • TSEM3458 · Trust income and gains: vulnerable beneficiaries: vulnerable person election: details required in the election - HMRC`s information powers
  • TSEM3460 · Trust income and gains: vulnerable beneficiaries: claims to special tax treatment
  • TSEM3461 · Trust income and gains: vulnerable beneficiaries: claims to special tax treatment - when treatment does not apply
  • TSEM3462 · Trust income and gains: vulnerable beneficiaries: claims to special tax treatment - form of claim
  • TSEM3470 · Trust income and gains: vulnerable beneficiaries: claims to special tax treatment - computing the amount of relief
  • TSEM3471 · Trust income and gains: vulnerable beneficiaries: claims to special tax treatment: computing the amount of relief - income tax
  • TSEM3472 · Trust income and gains: vulnerable beneficiaries: claims to special tax treatment: computing the amount of relief: income tax - TLV2 and TLV1
  • TSEM3473 · 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
  • TSEM3474 · Trust income and gains: vulnerable beneficiaries: claims to special tax treatment: computing the amount of relief: income tax - basic example
  • TSEM3475 · 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
  • TSEM3476 · Trust income and gains: vulnerable beneficiaries: claims to special tax treatment: computing the amount of relief: income tax - trust management expenses
  • TSEM3477 · Trust income and gains: vulnerable beneficiaries: claims to special tax treatment: computing the amount of relief: income tax - trust management expenses example
  • TSEM3478 · Trust income and gains: vulnerable beneficiaries: claims to special tax treatment: computing the amount of relief: income tax - part years
  • TSEM3479 · Trust income and gains: vulnerable beneficiaries: claims to special tax treatment: computing the amount of relief: income tax - part years example
  • TSEM3480 · Trust income and gains: vulnerable beneficiaries - enquiries
  • TSEM3481 · Trust income and gains: vulnerable beneficiaries: enquiries - notice of determination
  • TSEM3482 · Trust income and gains: vulnerable beneficiaries: enquiries - penalties
  • TSEM3483 · Trust income and gains: vulnerable beneficiaries: enquiries: penalties - providing incorrect information
  • TSEM3484 · Trust income and gains: vulnerable beneficiaries: enquiries: penalties - failure to give notice that the election is no longer effective
  • TSEM3490 · Trust income and gains: vulnerable beneficiaries - discretionary payments to a beneficiary
  1. Trust income and gains: vulnerable beneficiaries: table of contents
  2. Trust income and gains: vulnerable beneficiaries - definition of a relevant minor

TSEM3423 | Trust income and gains: vulnerable beneficiaries - definition of a relevant minor

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

A relevant minor is a child under the age of 18 at least one of whose parents has died.

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