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HMRC internal manual

International Manual

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

Calculating relief due under ESC/B18

When the trust file is received the information concerning trust income and distributions provided by the trustees in their returns is extracted and used to calculate the relief due to the beneficiary.

Due to the complexity of the calculations, a computer program is used to apportion the trust income to the beneficiary’s share.

If necessary a calculation can be made manually (INTM367890).