UK
general
Effective 2026-07-01

Trusts, Settlements and Estates Manual

An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes.

An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes.

Source

HMRC

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

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