TSEM - Recent changes to this guidance


Below are details of the amendments that were published on 10 March 2009 (see the update index for all updates)


SectionDetails of update
TSEM1012Introduction: whether a trust exists – amended
TSEM1013Introduction: Sham trusts – new section
TSEM1620Introduction to trusts: technical specialists in HMRC Trusts – submissions – responsibilities of decision maker – amended
TSEM3022Trust income and gains: the charge on trustees – the tax pool – amounts entering – amended
TSEM3085Tax rates for trusts: 1996-97 –renumbered to TSEM3041
TSEM3047Trust income and gains: the charge on trustees – tax rates for trusts – 2007-2008 – new section
TSEM3048Trust income and gains: the charge on trustees – tax rates for trusts – 2008-2009 – new section
TSEM3090Tax rates for trusts: 1997-98 –renumbered to TSEM3042
TSEM3095Tax rates for trusts: 1998-99 –renumbered to TSEM3043
TSEM3100Tax rates for trusts: 1999-2000 –renumbered to TSEM3044
TSEM3105Trust income and gains: the charge on trustees – tax rates for trusts – 2003-2004 – renumbered to TSEM3045
TSEM3106Trust income and gains: the charge on trustees – tax rates for trusts – 2004-2005 to 2006-2007 – renumbered to TSEM3046
TSEM3481Trust income and gains: vulnerable beneficiaries: enquiries – notice of determination - amended
TSEM4550Settlements legislation: trustee or beneficiary entitled to share tax repayment – amended
TSEM4565Settlements Legislation appeals representation – amended
TSEM5350Trusts for particular purposes: employment-related trusts – summary for FURBS and EFRBS – resident trustees (EBT2)
TSEM5355Trusts for particular purposes: employment – related trusts – summary for FURBS/EFRBS – non resident trustees (NRT40) – amended
TSEM5931Trusts for particular purposes: Trusts administered by the official solicitors/public trustee – criminal injuries compensation authority trusts for minors income tax – new section
TSEM7356Deceased persons: what personal representatives do – amended
TSEM7390Deceased persons: tax reliefs for personal representatives – amended
TSEM7458Deceased persons: beneficiaries of estates – bank or building society interest taxed at source – amended
TSEM7478Deceased persons: beneficiaries of estates - appeals
TSEM7604Deceased persons: absolute interest in residue – tax rules – amended
TSEM7608Deceased persons; absolute interests in residue – liability during the administration period (1995-96 onwards) – amended
TSEM7654Deceased persons: limited interests in residue – payments made during the administration period – amended
TSEM7684Deceased persons: interests in residue – practical and computational aspects: tax rules for United Kingdom estates – amended
TSEM7686Deceased persons: interests in residue – practical and computational aspects – underlying source of income – amended
TSEM7828Deceased persons: intestacy – England and Wales – fixed sums – amended
TSEM8420Trust management expenses: IIP trusts – trustees - amended

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