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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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DT applications and claims : foreign dividends and interest payments

Foreign dividends and interest payments: trusts – claims by trustees

You may receive claims for repayment of UK income tax deducted from foreign dividends or interest payments from

  • trustees not resident in the UK on form A1
  • UK collecting agents on behalf of non-resident trustees on form C1.

In all cases you must pass any claim by or on behalf of a non-resident trustee to the O Caseworkers (trusts & estates specialist) who will liaise with Technical Advice Group in cases of doubt or difficulty.

There is guidance about claims by non-resident trustees beginning at INTM339500. This will help you identify claims by non-resident trustees.