TSEM3457 - Trust income and gains: vulnerable beneficiaries: vulnerable person election - details required in the election - declarations and signatures
»Ê¹ÚÌåÓýapp form includes joint declarations by the trustees and vulnerable person that the trusts are qualifying trusts and that the information given by them is correct, and a further declaration by the vulnerable person authorising the trustees to make claims for special tax treatment as they see fit.
»Ê¹ÚÌåÓýapp form must be signed by the trustees and the vulnerable person and the address and capacity of the signatories must be given. Where the beneficiary is unable to make a legally valid election, it should be made on his or her behalf by someone who is legally entitled to do so. Depending on the circumstances this could be a parent, guardian or a person having the relevant powers of attorney.