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HMRC internal manual

International Manual

DT applications and claims: FOTRA securities

FOTRA and trusts – claims by beneficiaries

There is detailed guidance about claims by

  • non-resident beneficiaries of UK trusts beginning at INTM367700
  • non-resident beneficiaries of trusts with non-resident trustees beginning at INTM367600.

You must pass any claim by a beneficiary of a trust to the O Caseworkers (trusts & estates specialist) who will consult Technical Advice Group in cases of doubt or difficulty.