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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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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.