Trust income and gains: Accrued Income Scheme - trusts outside the provisions - disabled beneficiary
Trustees are not chargeable under the Accrued Income Scheme or entitled to relief under its provisions if:
- the trust is for an individual who is
- mentally disabled or
- receives an attendance allowance by virtue of being entitled to the care component at the highest or middle rate and
- the value of all accrued income securities in the trust for that year and the previous year does not exceed £5,000.