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HMRC internal manual

Company Taxation Manual

ACT: tax credit & FA93: FID

When an individual, the personal representative of a deceased person or trustee of an accumulation or discretionary trust, received an FID the recipient was treated as having received income that had borne IT at the lower rate ([

When an individual, the personal representative of a deceased person or trustee of an accumulation or discretionary trust, received an FID the recipient was treated as having received income that had borne IT at the lower rate (](https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm21160) to CTM21180).