TSEM8162 - Trust management expenses : 바카라 사이트˜properly chargeable to income바카라 사이트™: apportionment and tax: recording and evidence: expense separately recorded
The invoice etc. should clearly show that it refers exclusively to income.
Example 1
Invoice states 바카라 사이트˜Accountancy services - reconciling income receipts바카라 사이트™.
Example 2
Invoice states 바카라 사이트˜Data inputting - income transactions바카라 사이트™.
Example 3
Bank statement shows a separate charge that the trustees can identify as relating to transfer of income to beneficiaries
Example 4
An annual statement shows an insurance premium for property occupied by a beneficiary that falls within TSEM8729.
Example 5
A quarterly or annual statement shows rent paid by the trustees for a property occupied by a beneficiary that falls within TSEM8755.