Guidance

Trust Management Expenses (TMEs) (Self Assessment helpsheet HS392)

Use this helpsheet to fill in a Trust and Estate tax return.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 2022 — See all updates

Documents

Trust management expenses (TMEs) 2022 (HS392)

HTML

Trust Management Expenses (TMEs) table 2022 (HS392)

PDF, 305 KB, 3 pages

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Trust management expenses (TMEs) 2021 (HS392)

HTML

Trust Management Expenses (TMEs) table 2021 (HS392)

PDF, 293 KB, 3 pages

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Trust management expenses (TMEs) 2020 (HS392)

HTML

Trust Management Expenses (TMEs) table 2020 (HS392)

PDF, 283 KB, 3 pages

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Trust management expenses (TMEs) 2019 (HS392)

HTML

Trust Management Expenses (TMEs) table 2019 (HS392)

PDF, 287 KB, 3 pages

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Details

This guide explains how to fill in a Trust and Estate tax return for trustees of:

  • accumulation or discretionary trusts
  • interest in possession (liferent) trusts
  • mixed trusts
Published 4 July 2014
Last updated 6 April 2022 + show all updates

  1. The helpsheet and examples for tax year 2021 to 2022 have been added, and the versions for tax year 2017 to 2018 have been removed.

  2. The helpsheet and table have been added for the tax year 2020 to 2021.

  3. The helpsheet and table have been added for the tax year 2019 to 2020.

  4. The helpsheet and table have been added for the tax year 2018 to 2019.

  5. The helpsheet and working sheet have been added for the tax year 2017 to 2018.

  6. The helpsheet and working sheet have been added for the tax year 2016 to 2017.

  7. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  8. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  9. First published.