TSEM - Recent changes to this manual

Below are details of the amendments that were published on 07 April 2008 (see the update index for all updates).

SectionDetails of update
TSEM1025An introduction to trusts: accumulation & maintenance trust - amended
TSEM1610Introduction to trusts: technical specialists in HMRC Trusts – where to refer questions – amended
TSEM5350Trusts for particular purposes: employment-related trusts – summary for FURBS and EFRBS: resident trustees (EBT2) – amended
TSEM5355Trusts for particular purposes: employment related trusts – summary for FURBS/EFRBS: non-resident trustees (NRT40) – amended
TSEM5357Trusts for particular purposes: employment-related trusts – FURBS – loss of exemption – new section
TSEM5358Trusts for particular purposes: employment-related trusts – FURBS – loss of exemption in winding up – new section
TSEM5359Trusts for particular purposes: employment-related trusts – FURBS – loss of exemption in winding up – examples – new section
TSEM5850Trusts for particular purposes: Direct Payment trusts – table of contents – new section
TSEM5852Trusts for particular purposes: Direct Payment trusts – background – new section
TSEM5854Trusts for particular purposes: Direct Payment trusts – types of trust – new section
TSEM5856Trusts for particular purposes: Direct Payment trusts – specific income tax aspects – new section
TSEM5858Trusts for particular purposes: Direct Payment trusts – inheritance tax – new section
TSEM5950Trusts for particular purposes: the Thalidomide Trust – table of contents – new section
TSEM5952Trusts for particular purposes: the Thalidomide Trust – background – new section
TSEM5954Trusts for particular purposes: the Thalidomide Trust – payments to beneficiaries up to 4 August 2004 – new section
TSEM5956Trusts for particular purposes: the Thalidomide Trust – payments to beneficiaries from 5 August 2004 – new section
TSEM6045Legal background to trusts and estates: wills and estates – when a will trust commences – new section
TSEM6057Legal background to trusts and estates: estate includes unauthorised investments - amended
TSEM7210Deceased persons: initial action by responsible office - amended
TSEM7220Deceased persons: documents - amended
TSEM7254Deceased persons: tax chargeable: no probate or letters of administration – amended
TSEM7256Deceased persons: tax arrears when estate distributed – amended
TSEM7266Deceased persons: taxed income and gains – amended
TSEM7282Deceased persons: processing income details to date of death – amended
TSEM7358Deceased persons: mixed residence personal representatives – amended
TSEM7360Deceased persons: definition of period of administration – amended
TSEM7410Deceased persons: conditions for informal payment procedures – amended
TSEM7411Deceased persons: administration periods: office procedures for informal payments – amended
TSEM7412Deceased persons: administration periods: office procedures for informal payments - amended
TSEM7418Deceased persons: administration periods: returns: clearance procedure – amended
TSEM7427Deceased persons: annual balance of informal payments - amended


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