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HMRC internal manual

International Manual

Double Taxation applications and claims: Applicants/claimants: Trusts: Information you will need about a trust

If you receive a claim from trustees you will need to find out whether the terms of the trust enable the trustees to distribute income at their discretion. This is because the treatment of the claim may vary depending on whether or not the trust is discretionary.

You may also need to know the identity of the beneficiaries of the trust and their residential addresses.

Enquiries into claims by non-resident trustees

It is difficult to give definitive guidance about what you will need to ask for as circumstances can vary widely. Normally, if you have no information about a trust and no information is held by any other HMRC Office (Specialist PT Trusts & Estates may have information, although it might not be all that you need) you should ask the trustees to complete and return form 4467(trustee)/FD. Check the country specific pages to see if there are any additional questions you need to ask. You may also need to vary your enquiry in the light of any information that may be available from the claim form and associated correspondence about the trust.

Remember that if you have a repayment claim you will need to open an enquiry to ask for the information you need. See INTM331200 for guidance on how to open an enquiry into a claim from a non-resident.