TSEM - Recent changes to this manual
Below are details of the amendments that were published on 9 October 2002 (see the update index for all updates).
Chapter 1: An introduction to trusts
Chapter 2: Trust enquiries
Chapter 3: Trust income and gains
Chapter 4: Settlements Legislation
Chapter 5: Trusts for particular purposes
Chapter 6: Legal Background to Trusts & Estates
| Section | Title and details of update |
| The name of the manual has been altered from ‘Trusts & Settlements Manual’ to ‘Trusts, Settlements & Estates Manual’ to emphasise that it now contains the instructions about deceased persons. | |
| AN INTRODUCTION TO TRUSTS |
| TSEM1409 | Removal of instruction to enter ‘Scots trust’ on file cover |
| TSEM1625 | Cases to refer to IR Trusts Bootle |
| TSEM1725 on | Text at TSM1725 to 1740 is moved to TSEM1900 onwards |
| TSEM1900 on | Text at TSEM1900 to 1908 was previously at TSM1725 to 1740 |
|
| TRUST ENQUIRIES |
| TSEM2130 on | IR Trust’s approach to enquiries |
|
| TRUST INCOME AND GAINS |
| TSEM3050 on | Guidance about single notice and single declaration arrangements |
| TSEM3105 | Changes to TSEM3105 & 3110 to include tax rates 2000/01 to 2002/03 in one paragraph |
| TSEM3200 | Link to IR320 updated to 2001/2002 version |
| TSEM3210 | Link to IR321 updated to 2001/2002 version |
| TSEM3230 | Text enlarged to clarify position |
| TSEM3290 | Link to IR294 updated to 2001/2002 version |
| TSEM3505 | Mention of S88 deleted as S88 has been repealed |
| TSEM3525 | Removal of instruction to refer to IR Trusts Bootle, all claims that S88 interest is a TME. S88 has been repealed |
| TSEM3850 on | New instructions for verifying trust income |
|
| SETTLEMENTS LEGISLATION |
| TSEM4015 | Additional sentence referring user to CG34700 onwards |
| TSEM4200 | Link to IR270 updated to 2001/2002 version |
| TSEM4415 | Link to Trust Guide updated to 2001/2002 version. Addition to final sentence to clarify instruction |
|
| TRUSTS FOR PARTICULAR PURPOSES |
| TSEM5055 | Removal of duplicated word. BT4 is now BT1 |
| TSEM5060 | BT4 is now BT1 |
| TSEM5300 | Minor change to wording |
| TSEM5350 | BT4 is now BT1 |
| TSEM5355 | BT4 is now BT1 |
| TSEM5800 | Text re-written |
|
| LEGAL BACKGROUND TO TRUSTS & ESTATES |
| TSEM6237 | Text enlarged to include more detailed explanation |
|
| DECEASED PERSONS |
| TSEM7200 on | Guidance about deceased persons updated and moved from AP instructions |
