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HMRC internal manual

Trusts, Settlements and Estates Manual

Extra Statutory Concession B18 - office dealing with claims

Trusts & Estates Nottingham deal with claims under ESC B18 (external users can find this guidance at 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.