Original document : https://www.gov.uk/government/publications/trust-management-expenses-tmes-hs392-self-assessment-helpsheet

Change description : 2025-04-06 00:15:00: The helpsheet and table for tax year 2025 have been added, and the versions for tax year 2021 have been removed. [Guidance and regulation]

Showing diff : 2024-04-05 23:38:37.998873761 +00:00..2025-04-06 00:35:21.463357836 +00:00

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 20242025 — See all updates

Documents

Trust management expenses (TMEs) 20242025 (HS392)

HTML

Trust Management Expenses (TMEs) table 20242025 (HS392)

PDF, 301305 KB, 3 pages

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Trust management expenses (TMEs) 20232024 (HS392)

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Trust Management Expenses (TMEs) table 20232024 (HS392)

PDF, 303301 KB, 3 pages

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Trust management expenses (TMEs) 20222023 (HS392)

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Trust Management Expenses (TMEs) table 20222023 (HS392)

PDF, 305303 KB, 3 pages

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Trust management expenses (TMEs) 20212022 (HS392)

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Trust Management Expenses (TMEs) table 20212022 (HS392)

PDF, 293305 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

Updates to this page

Published 4 July 2014
Last updated 6 April 2024 + show2025 href="#full-history">+ show all updates

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Update history

2025-04-06 00:15
The helpsheet and table for tax year 2025 have been added, and the versions for tax year 2021 have been removed.

2024-04-06 00:15
The helpsheet and table for tax year 2023 to 2024 have been added, and the versions for tax year 2019 to 2020 have been removed.

2023-04-06 00:15
The helpsheet and examples for tax year 2022 to 2023 have been added, and the versions for tax year 2018 to 2019 have been removed.

2022-04-06 00:15
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.