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HMRC internal manual

International Manual

DT applications and claims: FOTRA securities

Who will make FOTRA claims

You may receive FOTRA claims from

  • individuals
  • companies including unincorporated bodies
  • beneficiaries of trusts – see the guidance at INTM368080
  • trustees of trusts, including UK resident trustees where all identifiable beneficiaries are not ordinarily resident in the UK – see the guidance at INTM368090
  • beneficiaries of estates – see the guidance at INTM368100
  • personal representatives of deceased persons – see the guidance at INTM368100