INTM368350 - DT applications and claims : foreign dividends and interest payments

Foreign dividends and interest payments – estates

You may receive claims to repayment of UK income tax deducted from foreign dividends or interest payments from personal representatives or beneficiaries.

In all cases you must pass any 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.