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HMRC internal manual

International Manual

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

ESC/B18 and Self Assessment

As the conditions for relief under ESC/B18 include actions by trustees, we do not consider a claim as being valid until these actions have been carried out. We cannot accept that the beneficiary has made a valid claim until the trustees have met the conditions set out in ESC/B18.

In practical terms this means that a beneficiary’s claim is not valid until the trustees have sent in their tax return for the year in which the distribution was made and paid any tax due.