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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. TSEM10000

    TSEM10400 - Non-resident trusts: beneficiary鈥檚 chargeability: contents

    1. TSEM10405
      Introduction
    2. TSEM10410
      Bare trust
    3. TSEM10415
      Trust income - interest in possession trust - UK law
    4. TSEM10420
      Trust income - interest in possession trust - foreign law
    5. TSEM10423
      Foreign law - Baker and Garland - list of countries
    6. TSEM10425
      Trust income - interest in possession trust - foreign law 鈥� Baker type trust
    7. TSEM10430
      Trust income - interest in possession trust - foreign law 鈥� Garland type trust
    8. TSEM10435
      Trust income - discretionary trust - Extra Statutory Concession B18
    9. TSEM10440
      Trust income - Extra Statutory Concession B18
    10. TSEM10445
      Trust income - Extra Statutory Concession B18 - conditions for relief
    11. TSEM10450
      Trust income - Extra Statutory Concession B18 - office dealing with claims
    12. TSEM10455
      Trust income - Extra Statutory Concession B18 - example
    13. TSEM10460
      Capital distributions made to beneficiary
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