TSEM11100 - Seeking technical advice from Trusts Technical
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 | Edinburgh |
| Interest as an allowable trust management expense | TSEM8730\nTSEM8735 | Edinburgh |
| Trust management expenses issues not covered by TSEM guidance | TSEM8000+ | Edinburgh |
| Non-resident vulnerable person who is physically disabled | TSEM3426 | Edinburgh |
| Vulnerable beneficiaries - notice of determination | TSEM3481 | Edinburgh |
| Other vulnerable beneficiaries issues not covered by TSEM guidance | TSEM3400+ | Edinburgh |
| Mineral royalties received by trustees | TSEM3196 | Edinburgh |
| Woodlands expenses | TSEM8790 | Edinburgh |
| Potential rectification cases | TSEM1902 | Edinburgh |
| Potential mistake cases | TSEM1903 | Nottingham |
| Potential Hastings Bass cases | TSEM1904 | Edinburgh |
| Trusts for particular purposes | TSEM5000+ | Edinburgh |
| Effect of the application of foreign law | TSEM10420 | International Bootle |
| Residence of trustees | TSEM10000+ | International Bootle |
| Non-resident trusts | ||
| Non-resident trusts - branch, agency or permanent establishment | TSEM10055+\nAppendix 1 | International Bootle |
| Non-resident trusts and Capital Gains Tax | International Bootle | |
| Extra statutory concession A93 | International Bootle | |
| Extra statutory concession B18 | International Bootle | |
| Transfer of assets abroad | International Bootle | |
| Settlements | ||
| Settlements legislation apart from capital sums paid to settlor | TSEM4000+ | Edinburgh |
| Settlements legislation capital sums paid to settlor | TSEM4400+ | Edinburgh |
| Income Tax repayments to minor children - 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+ | 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+ | 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 This included guidance for requesting technical help and guidance for completing the template on SEES.