TSEM10330 - Non-resident trusts: settlor’s chargeability: income tax - minor unmarried child - credit for tax paid - Extra Statutory Concession A93 - office dealing with claims

  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.