Trust Management Expenses (TMEs)

[SP11]

I have a couple of TME queries, noting I am aware of the SRB being abolished from 6 Apr 24.

1. Where you have lets say a Disc Trust on which there is taxable income and a lesser amount of TMEs, i.e. pretty standard scenario. Trustees taxed as normal, SRB gets increased by grossed up TME claim (up to 23/24). Let's say the Trustees do not distribute the income to the beneficiary and instead this scenario goes on for a number of years. The Trustees then decide to pay this out to the beneficiary in some future tax year, is it simply a case of totalling up all the taxable income per the trust returns, the sum of which frank that distribution, and deduct all TMEs claimed when preparing the R185 for the distribution in the tax year they receive the income?

2. How do the recent changes affect TME claims from 2024/25 onwards? You presumably still claim them on the trust tax return with the Trustees tax computation being unaffected but the beneficiaries tax position remaining the same with TME deductions as appropriate?