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  1. Home
HMRC internal manual

Trusts, Settlements and Estates Manual

From:
HM Revenue & Customs
Published
2 May 2016
Updated:
7 April 2025 - See all updates
  1. Back to contents
  2. TSEM8000

TSEM8700 - Trust management expenses: allowable expenses: specific items: contents

  1. TSEM8705
    Introduction
  2. TSEM8710
    Accountancy - general
  3. TSEM8712
    Accountancy - preparation of trust accounts
  4. TSEM8713
    Accountancy - audit of trust accounts
  5. TSEM8715
    Accountancy - preparation of trust tax return
  6. TSEM8717
    Accountancy - software for making return
  7. TSEM8719
    Accountancy - obtaining tax advice
  8. TSEM8720
    Bank charges
  9. TSEM8723
    Depreciation
  10. TSEM8726
    Distribution of income
  11. TSEM8729
    Insurance premiums for trust assets
  12. TSEM8730
    Interest - general
  13. TSEM8735
    Interest etc. on tax bills
  14. TSEM8740
    Investment advice
  15. TSEM8745
    Legal costs
  16. TSEM8747
    Life policies - premiums
  17. TSEM8750
    Personal expenses of beneficiary
  18. TSEM8755
    Property costs
  19. TSEM8760
    Reimbursement of expenses to trustees
  20. TSEM8765
    Running costs
  21. TSEM8770
    Travel and subsistence costs
  22. TSEM8780
    Trustees� fees - general
  23. TSEM8783
    Trustees� fees - the Public Trustee
  24. TSEM8786
    Trustees� fees - trustees other than the Public Trustee - general
  25. TSEM8788
    Trustees� fees - trustees other than the Public Trustee - corporate trustees
  26. TSEM8790
    Woodlands expenses
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