TSEM - Recent changes to this manual

Below are details of the amendments that were published on 7 December 2004 (see the update index for all updates).

SectionTitle and details of update
GlossaryPer stripes – amend to per stirpes
TSEM1112Special rates have been changed.
TSEM1620Submissions to technical specialists - Submissions to IR Trusts Director's Office – amended
TSEM3105Heading of 3105 has been amended and title shown in the table of contents.
TSEM3200UK life assurance gain chargeable on trustees – amended
TSEM3220Trust income: company buys its own shares – amended
TSEM5055Summary for employee benefit trust: resident trustees (EBT1) – amended
TSEM5060Summary for employee benefit trust: non-resident trustees (NRT39) – amended
TSEM5350Summary for FURBS: resident trustees (EBT2) – amended
TSEM5355Summary for FURBS: non-resident trustees (NRT40) – amended
TSEM5430All employee share ownership plans: action in trust office – amended
TSEM5720Flat management companies: funds created – amended
TSEM7204Deceased persons: the office that deals with the liability – amended
TSEM7352Deceased persons: a brief introduction to periods of administration – amended
TSEM7364Deceased persons: form 920 – amended
TSEM7366Deceased persons: using form 920 information – amended
TSEM7406Deceased persons: small estates: issuing returns – amended
TSEM7411Deceased persons: new section
TSEM7412Deceased persons: administration periods: tax office procedures for informal payments – reference removed.
TSEM7413Deceased persons: new instruction agreeing liability.
TSEM7414Deceased persons: new section new failure to agree liability
TSEM7415Deceased persons: Original TSEM 7414 changed to 7415
TSEM7416Deceased persons: action P211. – new section
TSEM7417Deceased persons: Original TSEM7416 changed to TSEM7417