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HMRC internal manual

Trusts, Settlements and Estates Manual

Non-resident trusts: beneficiary’s chargeability: trust income - Extra Statutory Concession B18 - conditions for relief

For relief to be given to the beneficiary, the trustees must:

  • have made trust returns giving details of all sources of trust income and payments made to beneficiaries for each and every year for which they are required:
  • have paid all tax due to HMRC from inception of the trust, and any interest, surcharges and penalties arising, and
  • keep available for inspection any relevant tax certificates