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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. TSEM1002

TSEM1560 - Introduction to trusts: types of trust: contents

  1. TSEM1561
    Non-Trust offices - trust status - mandatory submission
  2. TSEM1562
    Trusts office - trust status - mandatory submission
  3. TSEM1563
    Bare or simple trust
  4. TSEM1564
    Interest in possession trust
  5. TSEM1565
    Accumulation/discretionary trust
  6. TSEM1566
    Trust that requires accumulation of income
  7. TSEM1567
    Accumulation and maintenance trust
  8. TSEM1568
    Trust for minor or incapacitated person
  9. TSEM1569
    Mixed trust
  10. TSEM1570
    Blind trust
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