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HMRC internal manual

International Manual

DT applications and claims: Non-resident beneficiaries of UK trusts - Contents

  1. INTM367710
    Introduction and definitions
  2. INTM367720
    Claims and applications by non-resident beneficiaries of UK trusts
  3. INTM367730
    Distributions to an absolute beneficiary or to a life tenant
  4. INTM367740
    Distributions to an absolute beneficiary or to a life tenant – processing the claim
  5. INTM367750
    Distributions to an absolute beneficiary or to a life tenant – claim supported by tax certificates in the name of trustees
  6. INTM367760
    Distributions to an absolute beneficiary or to a life tenant – applications by beneficiaries to relief at source
  7. INTM367770
    Distributions to an annuitant
  8. INTM367780
    Distributions to a beneficiary with a discretionary or a contingent interest
  9. INTM367790
    What methods of relief are available on discretionary payments from UK resident trustees
  10. INTM367800
    Countries where relief is available under the ‘other income’ article on discretionary payments made by UK resident trustees
  11. INTM367810
    Relief on discretionary payments made by UK resident trustees where no relief is available under an ‘other income’ article
  12. INTM367820
    Extra Statutory Concession B18 (ESC/B18)
  13. INTM367830
    ESC/B18 and dividends taxed at the ‘dividend trust rate’ (Schedule F trust rate)
  14. INTM367840
    ESC/B18 and trustees’ tax returns
  15. INTM367850
    ESC/B18 and Self Assessment
  16. INTM367860
    Dealing with claims by non-resident beneficiaries of UK discretionary trusts under ESC/B18
  17. INTM367870
    Calculating relief due under ESC/B18
  18. INTM367880
    How to manually calculate relief due under ESC/B18
  19. INTM367890
    Example of manual calculation under ESC/B18
  20. INTM367900
    Notes on types of underlying income in a discretionary trust
  21. INTM367910
    What happens if the total net distributed in a year exceeds the total net available for distribution (‘overdistribution’)
  22. INTM367920
    Trust Management Expenses
  23. INTM367930
    Confidentiality when advising a beneficiary or agent about a payment
  24. INTM367940
    Potential difficulties with claims under ESC/B18
  25. INTM367950
    What to do if a trust return includes income not taxed at the Rate Applicable to Trusts
  26. INTM367960
    Personal Allowances, tax bands and relief under ESC/B18