Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

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.