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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Trusts for particular purposes: ESC A68 - statistics - years to 2009-2010

Record details of all payments made to trustees under ESC A68. Record the following information

  • name of trust,
  • file reference,
  • year(s) of assessment,
  • amount paid to the trustees and
  • date of payment.

If a payment to trustees covers tax on payments made in more than one year of assessment, record separately the amounts relating to each year of assessment