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HMRC internal manual

International Manual

HM Revenue & Customs
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DT applications and claims: FOTRA securities

FOTRA and estates

You may receive FOTRA claims on form A1 by personal representatives or beneficiaries.

In all cases you must pass any FOTRA claim by a personal representative or beneficiary to the O Caseworkers (trusts & estates specialist).

There is guidance about

  • claims by personal representatives beginning at INTM340000 and
  • claims by beneficiaries beginning at INTM367500