TSEM8800 – Trust management expenses: guide to specific items – table of contents
| TSEM8810 | General |
| TSEM8815 | Apportionment |
| TSEM8820 | Accountancy costs – general |
| TSEM8821 | Accountancy costs – costs of having trust accounts prepared |
| TSEM8823 | Accountancy costs – costs of having trust accounts audited |
| TSEM8824 | Accountancy costs – costs of preparing trust tax return |
| TSEM8825 | Accountancy costs – cost of obtaining tax advice |
| TSEM8830 | Bank charges and interest |
| TSEM8833 | Depreciation |
| TSEM8836 | Cost of distributing income |
| TSEM8839 | Insurance premiums for trust assets |
| TSEM8842 | Interest |
| TSEM8845 | Interest on unpaid/overdue tax |
| TSEM8848 | Investment advice |
| TSEM8851 | Legal costs |
| TSEM8854 | Personal expenses of beneficiary |
| TSEM8857 | Premiums on life policies |
| TSEM8860 | Property costs |
| TSEM8863 | Reimbursement of expenses to trustees |
| TSEM8866 | Running costs |
| TSEM8869 | Travel and subsistence costs |
| TSEM8880 | Trustees’ fees – general |
| TSEM8881 | Trustees’ fees – Public Trustee |
| TSEM8882 | Trustees’ fees – trustees other than the Public Trustee – trust representatives’ position |
| TSEM8883 | Trustees’ fees – trustees other than the Public Trustee – HMRC’s position |
