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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Extra Statutory Concession B18 - office dealing with claims

Trusts & Estates Nottingham deal with claims under ESC B18 (external users can find this guidance at http://www.hmrc.gov.uk/thelibrary/esc.htm) and are responsible for confirming that the conditions have been met and for calculating the amount of relief due.

Trusts & Estates Nottingham will confirm to the beneficiary’s tax office the amount of relief due.