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Contents

Official guidance
Trusts, Settlements and Estates Manual

TSEM3750 · Trust income and gains: beneficiaries

  • TSEM3754 · Beneficiary receives discretionary income payment from a resident trust
  • TSEM3755 · Company beneficiary receives discretionary income payment from a resident trust
  • TSEM3756 · Individual beneficiary receives discretionary income payment from a resident trust: trust not settlor-interested
  • TSEM3757 · Individual beneficiary receives discretionary income payment from a resident trust: settlor-interested trust
  • TSEM3759 · Individual beneficiary receives discretionary income payment from a resident trust: when payment made
  • TSEM3760 · Beneficiary entitled to trust income - guidance
  • TSEM3761 · Beneficiary entitled to trust income - overview
  • TSEM3762 · IIP beneficiary - measure of income for tax purposes - items disregarded
  • TSEM3763 · Beneficiary receives trust income directly, the beneficiary's return
  • TSEM3764 · Beneficiary entitled to trust income - grossing up
  • TSEM3765 · Beneficiary entitled to trust income - credit for trustees' tax
  • TSEM3766 · Beneficiary entitled to trust income - grossing up and credit for trustees' tax example
  • TSEM3767 · Beneficiary entitled to trust income - form R185 (Trust Income)
  • TSEM3768 · Beneficiary entitled to trust income - deemed income
  • TSEM3769 · Beneficiary entitled to trust income - deemed income - beneficiary is effectively the owner of the property
  • TSEM3770 · Beneficiary entitled to trust income - trust that trades or has rental income - general
  • TSEM3771 · Beneficiary entitled to trust income - trust that trades or has rental income - business expenses
  • TSEM3772 · Beneficiary entitled to trust income - trust that trades or has rental income - Capital Allowances
  • TSEM3773 · Beneficiary entitled to trust income - trust that trades or has rental income - losses
  • TSEM3780 · Payment from trust capital - when income accumulates
  • TSEM3781 · Payment from trust capital - normally capital in beneficiary’s hands
  • TSEM3782 · Payment from trust capital - normally capital in beneficiary’s hands - S31 Trustee Act 1925
  • TSEM3783 · Payment from trust capital - exceptions to normal rule
  • TSEM3784 · Payment from trust capital - exceptions to normal rule - annuity
  • TSEM3785 · Payment from trust capital - exceptions to normal rule - payment to supplement or augment income
  • TSEM3786 · Payment from trust capital - compensation treated as income
  • TSEM3787 · Payment from trust capital - compensation treated as capital
  • TSEM3788 · Payment of personal expenses from income
  • TSEM3789 · Payment of personal expenses from capital
  • TSEM3790 · Discretionary payment from a non-resident trust
  1. Trust income and gains: beneficiaries: contents
  2. Trust income and gains: beneficiaries: payment of personal expenses from capital

TSEM3789 | Trust income and gains: beneficiaries: payment of personal expenses from capital

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

If the trustees use capital to pay personal expenses of a beneficiary, the position depends on the circumstances. For details, see the examples at TSEM3781 and TSEM3785.

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