TSEM11100 - Seeking technical advice from Trusts Technical
Source: gov.uk (2025-11-11)


Introduction

The Trusts Technical team is based in Edinburgh. They advise on the issues covered by the TSEM. Their subject areas are:
- UK resident trusts and Income Tax
- non-resident trusts
- the settlements legislation
- deceased estates administration periods
- beneficial ownership and Income Tax
For a full list of subjects see below.

Specialists in Trusts Technical do not advise on Capital Gains Tax for UK resident trusts or on Inheritance Tax (IHT). Refer any doubt, difficulty or dispute on other taxation points (for example trade profits, property income or chargeable gains) to the relevant specialist office for advice.

Trusts Technical specialists provide advice to HMRC colleagues and do not usually communicate directly with taxpayers or agents, although they may do so on occasion.

Trusts Technical subject list and office

Subject

TSEM reference

Trusts Technical office

Trusts

-

-

Income Tax and trusts

-

Edinburgh

Law of England and Wales trust deeds and questions on the reading of trust deeds

-

Edinburgh

Scots law trust deeds and questions on the reading of trust deeds

-

Edinburgh

Whether a trust exists/whether a trust is valid (other than in the context of TCGA92/S225)

TSEM1006 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem1006)

Edinburgh

Interest as an allowable trust management expense

TSEM8730 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem8730) / TSEM8735 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem8735)

Edinburgh

Trust management expenses issues not covered by TSEM guidance

TSEM8000 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem8000)+

Edinburgh

Non-resident vulnerable person who is physically disabled

TSEM3426 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem3426)

Edinburgh

Vulnerable beneficiaries - notice of determination

TSEM3481 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem3481)

Edinburgh

Other vulnerable beneficiaries issues not covered by TSEM guidance

TSEM3400 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem3400)+

Edinburgh

Mineral royalties received by trustees

TSEM3196 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem3196)

Edinburgh

Woodlands expenses

TSEM8790 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem8790)

Edinburgh

Potential rectification cases

TSEM1902 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem1902)

Edinburgh

Potential mistake cases

TSEM1903 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem1903)

Nottingham

Potential Hastings Bass cases

TSEM1904 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem1904)

Edinburgh

Trusts for particular purposes

TSEM5000 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem5000)+

Edinburgh

Effect of the application of foreign law

TSEM10420 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem10420)

International Liverpool

Residence of trustees

TSEM10000 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem10000)+

International Liverpool

Non-resident trusts

-

-

Non-resident trusts - branch, agency or permanent establishment

TSEM10055 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem10055)

International Liverpool

Extra statutory concession A93

-

International Liverpool

Extra statutory concession B18

-

International Liverpool

Transfer of assets abroad

-

International Liverpool

Settlements

-

-

Settlements legislation apart from capital sums paid to settlor

TSEM4000 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem4000)+

Edinburgh

Settlements legislation capital sums paid to settlor

TSEM4400 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem4400)+

Edinburgh

Income Tax repayments to minor children - RM3680 (https://www.gov.uk/hmrc-internal-manuals/repayment-claims-manual/rm3680) onwards, including cases where a pension is payable to a minor child following the death of a parent

-

Edinburgh

Estates

-

-

Estates in administration

TSEM7350 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem7350)+

Edinburgh

Questions about whether the individual(s) occupying a private residence held by personal representatives had a ‘relevant entitlement’ in the whole or any part of the net proceeds of disposal (s225A TCGA 1992)

-

Edinburgh

Ownership

-

-

Income Tax issues arising from the ownership or joint ownership of property - this could include tax on rental income, bank or building society interest, or dividends

TSEM9000 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem9000)+

Edinburgh

Bare trusts and declarations

-

Edinburgh

Requesting help from Technical and Valuation

Full details of when and how to request help from Technical and Valuation is available. Trusts technical .This includes guidance for requesting technical help and guidance for completing the template on SEES.