SolvedTSEM10330 | Non-resident trusts: settlor’s chargeability: income tax - minor unmarried child - credit for tax paid - Extra Statutory Concession A93 - office dealing with claims
From HM Revenue & Customs · Trusts, Settlements and Estates Manual
BT&C Trusts 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 TSEM10455.