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

Change description : 2026-04-06 00:15:00: The helpsheet and table for tax year 2025 to 2026 have been added, and the versions for tax year 2021 to 2022 have been removed. [Guidance and regulation]

Showing diff : 2025-04-06 00:35:21.463357836 +00:00..2026-04-06 00:36:46.759194730 +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 20252026 — See all updates

Documents

Trust management expenses (TMEs) 20252026 (HS392)

HTML

Trust Management Expenses (TMEs) table 20252026 (HS392)

PDF, 305303 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Trust management expenses (TMEs) 20242025 (HS392)

HTML

Trust Management Expenses (TMEs) table 20242025 (HS392)

PDF, 301305 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Trust management expenses (TMEs) 20232024 (HS392)

HTML

Trust Management Expenses (TMEs) table 20232024 (HS392)

PDF, 303301 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Trust management expenses (TMEs) 20222023 (HS392)

HTML

Trust Management Expenses (TMEs) table 20222023 (HS392)

PDF, 305303 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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 20252026 + show all updates

  2. The helpsheet and table for tax year 2025 have been added, and the versions for tax year 2021 have been removed.

Sign up for emails or print this page

Update history

2026-04-06 00:15
The helpsheet and table for tax year 2025 to 2026 have been added, and the versions for tax year 2021 to 2022 have been removed.

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.