TSEM - Recent changes to this Manual

Below are details of the amendments that were published on 11 September 2003 (see the update index for all updates).

TSEM1002 An introduction to trusts

TSEM2000 Trust enquiries

TSEM3000 Trust income and gains

TSEM4000 Settlements legislation

TSEM5000 Trusts for particular purposes

TSEM7200 Deceased persons

TSEMGlossary Glossary

Section	Title and details of the update
	AN INTRODUCTION TO TRUSTS
TSEM1409	Guidance added specifying where to file the 41G(Trust) once dealt with.
TSEM1450	Items deleted, as they are no longer dealt with by CNR.
TSEM1705	Reference to “Revenue policy” changed to “IR Trusts’ policy”
TSEM1710	Reference to “Revenue policy” changed to “IR Trusts’ policy”
TSEM1711	Incorrect reference to TSEM1725 changed to refer to TSEM1720.
TSEM1720	Reference to COP 10 added.
	TRUST ENQUIRES
TSEM2020	Out of date reference to EH629 changed to refer to EM4551.
TSEM2030	Out of date reference to Enquiry Handbook (EH) changed to refer to Enquiry Manual (EM)
TSEM2100	Out of date reference to Enquiry Handbook (EH) changed to refer to Enquiry Manual (EM)
TSEM2105	Obsolete references to EH updated.
TSEM2110	Expanded to provide examples of when to issue the full code of practice.
TSEM2115	Out of date reference to EH290 changed to refer to EM1506.
TSEM2120	Obsolete references to EH updated.
TSEM2130	Out of date reference to EH155 changed to refer to EM1561.
TSEM2135	Out of date reference to EH155 changed to refer to EM1561.
TSEM2140	Out of date reference to EH159 changed to refer to EM1575
	TRUST INCOME AND GAINS
TSEM3210	References to ‘1988’ corrected to ‘1998’.
TSEM3530	Reference to R185 updated to refer to R185(Trust Income)
TSEM3755	Reference to R185 updated to refer to R185(Trust Income)
TSEM3855	Reference to R185 updated to refer to R185(Trust Income), and some wording clarified.
TSEM3860	Reference to R185 updated to refer to R185(Trust Income)
TSEM3865	Reference to R185 updated to refer to R185(Trust Income)
	SETTLEMENTS LEGISLATION
TSEM4565	Reference to ‘AP3372’ updated to refer to ‘AP3372 onwards’.
TSEM4570	Settlements legislation: treatment of income in hands of beneficiary Text inserted to cover an unpublished concession that avoids taxing the same income twice
	TRUSTS FOR PARTICULAR PURPOSES
TSEM5050	Text changed to clarify where to retain the summary sheet.
TSEM5055	References to Schedule E replaced
TSEM5060	References to Schedule E replaced
TSEM5325	Text changed to clarify where to retain the summary sheet.
TSEM5350	References to Schedule E replaced
TSEM5355	References to Schedule E replaced
TSEM5415	Reference to R185(Non-discretionary Trust) updated to refer to R185(Trust Income)
TSEM5440	Reference to R185(Non-discretionary Trust) updated to refer to R185(Trust Income)
TSEM5500	Text changed to clarify where to retain the summary sheet.
	DECEASED PERSONS
TSEM7204	Changed criteria for determining the responsible office
TSEM7210	Reference to EH214a updated to refer to EM0480 onwards
TSEM7214	Expanded to include the Period of Administration
TSEM7216	‘EH298, EH576 and EH577’ updated to ‘EM1506, EM3271 and EM5002’
TSEM7288	Deleted
TSEM7352	Change to the action to be taken by the deceased’s local service office.
TSEM7356	Text changed to emphasise that only IR Trusts offices should issue SA returns in these cases.
TSEM7360	Changes to clarify the text.
TSEM7362	Expanded to distinguish between SA and non-SA taxpayers.
TSEM7364	Changed criterion for issuing form 920
TSEM7365	Revised instructions
TSEM7366	Amended instructions about which office will be responsible for dealing with the Admninistration period.
TSEM7370	Deleted
TSEM7376	Change in procedures
TSEM7378	Text clarified
TSEM7380	Deleted
TSEM7382	Deleted
TSEM7390	Changed to clarify the text
TSEM7406	Change in procedures
TSEM7410	Change in procedures
	GLOSSARY
Glossary	References to AP an EH removed. References to EM and ITEPA inserted.