TSEM10330 - Non-resident trusts: settlor鈥檚 chargeability: income tax - minor unmarried child - credit for tax paid - Extra Statutory Concession A93 - office dealing with claims
听 BT&C Trusts听will deal with any claims under ESC A93.
The calculation will be in a similar format to that used in a claim for relief under ESC B18 - see the example at听TSEM10455.