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HMRC internal manual

International Manual

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

ESC/B18 and trustees’ tax returns

It is a condition of ESC/B18 that in order to allow a beneficiary’s claim to repayment, the trustees must have made their tax return for the year of the distribution, and paid over any tax due to HM Revenue & Customs.

It is therefore possible that a beneficiary’s claim form can be received before the conditions of ESC/B18 are satisfied.