TSEM5612 - Trusts for particular purposes: ESC A68 - statistics - years 2009-2010

Maintain an establishment file to 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
• 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