TSEM - Recent changes to this Manual
Below are details of the amendments that were published on: 2 August 2005 (see the update index for all updates).
| Section | Title and details of the update |
| TSEM1006 | Legal Terms used in the TSEM – change IR Trusts to HMRC Trusts |
| TSEM1400 | Introduction to Trusts – New Trusts: Table of Contents. – change IR Trusts to HMRC Trusts |
| TSEM1409 | Receipt of completed form 41G – change IR Trusts to HMRC Trusts |
| TSEM1415 | Introduction to Trusts : New Trusts: The Trust Offices – change IR Trusts to HMRC Trusts |
| TSEM1416 | Introduction to Trusts: New Trusts: Specialists Offices in HMRC Trusts – change IR Trusts to HMRC Trusts |
| TSEM1420 | Introduction to Trusts: New Trusts: The Correct Trust Office: UK Resident Trust – change IR Trusts to HMRC Trusts |
| TSEM1525 | Introduction to Trusts: New Trusts: Employer Trusts: change IR Trusts to HMRC Trusts |
| TSEM1530 | New Appeal Fund – change IR Trusts to HMRC Trusts |
| TSEM1615 | Administration Period Not Followed By A Trust – change IR Trusts to HMRC Trusts |
| TSEM1620 | Submissions to HMRC Trusts – Director’s Office – change IR Trusts to HMRC Trusts |
| TSEM1625 | Nature of Submissions: HMRC Trusts Bootle- change IR Trusts to HMRC Trusts. |
| TSEM3530 | Trust Income & Gains: Trust Management Expenses – Interest In Possession Trusts: Trustee pays beneficiary’s expenses – change IR Trusts to HMRC Trusts |
| TSEM3855 | Trust Income & Gains: Enquiry into Income Received From A Trust – change IR Trusts to HMRC Trusts. |
| TSEM3870 | Trust Income & Gains:Enquiry into Income Received From an Estate – change IR Trusts to HMRC Trusts |
| TSEM4005 | Trust Income and Gains: Introduction to the Settlements Legislation – change IR Trusts to HMRC Trusts. |
| TSEM4125 | Settlements Legislation: Settlor Reciprocal Arrangement – change IR Trusts to HMRC Trusts. |
| TSEM4130 | Settlements Legislation: Settlor Reciprocal Arrangement: Enquiry – change IR Trusts to HMRC Trusts |
| TSEM4200 | Settlements Legislation: Settlor Retains an Interest – change IR Trusts to HMRC Trusts |
| TSEM4215 | Settlements Legislation: Settlements Legislation – Partnerships – change IR Trusts to HMRC Trusts |
| TSEM4225 | Dividend Waiver: When Settlements Legislation May Apply – change IR Trusts to HMRC Trusts |
| TSEM4325 | Settlements Legislation: Summary Factors to Look For – change IR Trusts to HMRC Trusts |
| TSEM4400 | Settlements Legislation: Capital Sums paid to Settlor S677 ICTA 1988 – change IR Trusts to HMRC Trusts |
| TSEM4410 | Settlements Legislation: Capital Sums paid to Settlor Instructions about S678 ICTA 1988 – change IR Trusts to HMRC Trusts |
| TSEM4415 | Settlements Legislation: Capital Sums paid to Settlor – Tax Return – change IR Trusts to HMRC Trusts. |
| TSEM4505 | Settlements Legislation: About Certification under S660 ICTA – change IR Trusts to HMRC Trusts |
| TSEM4560 | Settlements Legislation: Beneficiary is not entitled to repayment. Change IR Trusts to HMRC Trusts |
| TSEM4565 | Settlements Legislation: Appeals: Jurisdiction and Representation – change IR Trusts to HMRC Trusts |
| TSEM5050 | Trusts for Particular Purposes: New Employee Benefit Trusts – change IR Trusts to HMRC Trusts |
| TSEM5055 | Trusts for Particular Purposes: Summary for Employee Benefit Trust: Resident Trustees (EBT). Change IR Trusts to HMRC Trusts |
| TSEM5200 | Trusts for Particular Purposes: Employment Related Trusts – Retirement Benefit Schemes, Change IR Trusts to HMRC Trusts |
| TSEM5325 | Trusts for Particular Purposes: New FURBS – change IR Trusts to HMRC Trusts |
| TSEM5350 | Trusts for Particular Purposes: Summary for FURBS: Resident Trustees EBT2 – change IR Trusts to HMRC Trusts |
| TSEM5355 | Trusts for Particular Purposes: Summary for FURBS non Resident Trustees (NRT40) – change IR Trusts to HMRC Trusts |
| TSEM5405 | Trusts for Particular Purposes: Approved Profit Sharing Schemes Actions in Trust Office – change IR Trusts to HMRC Trusts |
| TSEM5430 | Trusts for Particular Purposes: All Employee Share Ownership Plans: Action in Trust Offices – change IR Trust to HMRC Trusts |
| TSEM5575 | Trusts for Particular Purposes: Employment Related Schemes not within 5010 onwards – change IR Trusts to HMRC Trusts |
| TSEM5800 | Heritage Maintenance Funds – change IR Trusts to HMRC Trusts |
| TSEM6007 | Legal Background to Trusts & Estates the Law in England and Wales Personality (Personal Property) – spelling mistake change personalty to personality. |
| TSEM6037 | Legal Background to Trusts & Estates – Personal Representatives Act on Verbal Instructions – change IR Trusts to HMRC Trusts |
| TSEM6038 | Legal Background to Trusts & Estates: Secret or Half Secret Trusts – change IR Trusts to HMRC Trusts |
| TSEM6240 | Legal Background to Trusts & Estates: Rules of Perpetuity - IR Trusts change to HMRC Trusts |
| TSEM6270 | Rules of Perpetuity – IR Trusts change to HMRC Trusts |
| TSEM6502 | Summary of Notes – IR Trusts amend to HMRC Trusts |
| TSEM6532 | Scottish Law legal rights of surviving children or remoter issue – amend IR Trusts to HMRC Trusts |
| TSEM6533 | Example of Legal Rights – change IR Trusts to HMRC Trusts |
| TSEM6541 | Restriction of Liferent – change IR Trusts to HMRC Trusts |
| TSEM7204 | Deceased Persons: the office that deals with the liability – change IR Trusts to HMRC Trusts. |
| TSEM7252 | Deceased Persons: year of death income arising to date of death. – change IR Trusts to HMRC Trusts |
| TSEM7352 | Deceased Persons: a brief introduction to period of administration – change IR Trusts to HMRC Trusts |
| TSEM7356 | Deceased Persons: what personal representatives do – change IR Trusts to HMRC Trusts |
| TSEM7360 | Deceased Persons: Definition of period of administration – change IR Trusts to HMRC Trusts. |
| TSEM7456 | Deceased Persons: Beneficiaries of Estates: entries on tax return – change IR Trusts to HMRC Trusts |
| TSEM7470 | Deceased Persons: Beneficiaries of Estates: repayment claim – change IR Trusts to HMRC Trusts |
| TSEM7472 | Deceased Persons: Beneficiaries of Estates: reports from HMRC Trusts Edinburgh – change IR Trusts to HMRC Trusts |
| TSEM7478 | Deceased Persons: Beneficiaries of Estates: Appeals – change IR Trusts to HMRC Trusts |
| TSEM7480 | Deceased Persons: Beneficiaries of Estates – the Appropriate Guidance – change IR Trusts to HMRC Trusts |
| TSEM7606 | Deceased Persons: Absolute Interests in residue payments made during the administration period 1994/95 or earlier – change IR Trusts to HMRC Trusts |
| TSEM7608 | Deceased Persons: Absolute interests in residue liability during the administration period 95/96 onwards – change IR Trusts to HMRC Trusts |
| TSEM7654 | Deceased Persons: Limited Interests in residue payments made during the administration period - change IR Trusts to HMRC Trusts |
| TSEM7656 | Deceased Persons: Limited Interest – change IR Trusts to HMRC Trusts. |
| TSEM7660 | Deceased Persons: Discretionary interests in residue definition – change IR Trusts to HMRC Trusts |
| TSEM7688 | Deceased Persons: Interests in residue practical and computational aspects: special reliefs for higher rate taxpayers – change IR Trusts to HMRC Trusts |
| TSEM7752 | Deceased Persons: Interests in residue practical and computational aspects: Apportionment Act – change IR Trusts to HMRC Trusts |
| TSEM7365 | Deceased Persons: Form 920 issued but not received back – change IR Trusts to HMRC Trusts. |
| TSEM7366 | Deceased Persons: Using Form 920 information – change IR Trusts to HMRC Trusts |
| TSEM7368 | Deceased Persons: Changes to information on form 920 – change IR Trusts to HMRC Trusts |
| TSEM7366a | Deceased Persons: Using form 920 information – flow chart – change IR Trusts to HMRC Trusts |
| TSEM7375 | Deceased Persons: Table of Contents – changes IR Trusts to HMRC Trusts |
| TSEM7376 | Deceased Persons: HMRC Trusts Edinburgh Responsibilities – Complex Cases – change IR Trusts to HMRC Trusts |
| TSEM7391 | Deceased Persons: Tax Reliefs for Personal Representatives: How to allow Relief – change IR Trusts to HMRC Trusts. |
| TSEM7406 | Deceased Persons: Small Estates: Issuing Returns – change IR Trusts to HMRC Trusts |
| TSEM7410 | Deceased Persons: Unsolicited Returns – change IR Trusts to HMRC Trusts – change IR Trusts to HMRC Trusts |
| TSEM7414 | Deceased Persons: Administration periods failure to agree the tax liability – change IR Trusts to HMRC Trusts |
| TSEM7415 | Deceased Persons: Informal Payments: P254 payslips. Change IR Trusts to HMRC Trusts |
| TSEM7407a | Deceased Persons Unsolicited Returns – Flow Chart – change IR Trusts to HMRC Trusts |
| TSEM7450 | Table of Contents – change IR Trusts to HMRC Trusts |
| TSEM7454 | Deceased Persons: Beneficiaries of Estates: How we know about income – change IR Trusts to HMRC Trusts |
| TSEM7754 | Deceased Persons: Interests in residue practical and computational aspects legal rights in Scotland – change IR Trusts to HMRC Trusts |
| TSEM7756 | Deceased Persons: Interests in residue practical and computational aspects legal rights in Scotland: where to get further help – change IR Trusts to HMRC Trusts |
| TSEM7804 | Deceased Persons: Intestacy: Introduction – change IR Trusts to HMRC Trusts |
| TSEM7808 | Deceased Persons: General Distribution of Estate: Glossary – change IR Trusts to HMRC Truss |
