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HMRC internal manual

Trusts, Settlements and Estates Manual

From:
HM Revenue & Customs
Published
2 May 2016
Updated:
9 April 2026 - See all updates

TSEM3305 - Trust income and gains: Accrued Income Scheme - where to find full details

There are full details of the Accrued Income Scheme at onwards. For external customers the guidance is at .