Trusts, Settlements and Estates Manual

TSEM10300 - Non-resident trusts: settlor’s chargeability: contents

1. TSEM10305

   Income tax – introduction
2. TSEM10310

   Income tax – amount of charge
3. TSEM10315

   Income tax - minor unmarried child
4. TSEM10320

   Income tax - minor unmarried child - credit for tax paid: Extra Statutory Concession A93
5. TSEM10325

   Income tax - minor unmarried child - credit for tax paid: Extra Statutory Concession A93 - conditions for relief
6. TSEM10330

   Income tax - minor unmarried child - credit for tax paid: Extra Statutory Concession A93 – office dealing with claims
7. TSEM10335

   Income tax - capital sums paid to settlor