TSEM1610 - Introduction to trusts: technical specialists in HMRC Trusts - where to refer questions

Refer to HMRC Trusts & Estates Technical Bootle the following trusts issues

• questions on trust management expenses that are not covered by TSEM guidance (see TSEM8000+)
• all potential Hastings Bass cases (see TSEM1870)
• questions on vulnerable beneficiaries that are not covered by TSEM guidance (see TSEM3400+)
• questions on mineral royalties received by trustees (TSEM3196)

Refer to HMRC Trusts & Estates Technical Edinburgh the following trusts, Settlements, estates and ownership issues

• questions on the Settlements legislation (see TSEM4000+), apart from capital sums paid to settlor (see HMRC Trusts & Estates Technical London)
• questions relating to income tax on trusts, including questions on Scots law issues
• trust deeds and questions on the reading of trust deeds, including Scots law deeds
• questions about estates in administration (see TSEM7350+)
• in the case of estates, questions about whether the individual(s) occupying a private residence held by personal representatives had a ‘relevant entitlement’ in the whole or any part of the net proceeds of disposal (s225A TCGA 1992)
• questions about income tax issues arising from the ownership or joint ownership of property - this could include tax on rental income, bank or building society interest, or dividends.

Refer to HMRC Trusts & Estates Technical London the following trusts and Settlements issues

• questions on trusts for particular purposes (see TSEM5000+)questions on capital sums paid to settlor (see TSEM4400+)

Other issues

Refer any doubt, difficulty or dispute on other taxation points (for example trade profits, property income or chargeable gains) to the relevant specialist office for advice.

Submissions

Consult the guidance at TSEM1615 before making any submission to HMRC Trusts & Estates Technical.