DT applications and claims: FOTRA securities
FOTRA claim forms
Any claim for repayment of income tax deducted from an interest payment on a FOTRA security should be made on a form A1.
You may occasionally see a claim on form C8 from a banker, merchant, solicitor or law agent in the UK (“UK bank”), on behalf of the beneficial owner of a FOTRA security. The beneficial owner must be a customer of the UK bank or the UK bank must hold the security or receive the income on behalf of a customer of a bank outside the UK.
If you receive a DT claim for repayment of tax deducted from an interest payment on a FOTRA security please see the guidance at INTM368110.