TSEM10450 - Extra Statutory Concession B18 - office dealing with claims

BT&C Trusts 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.

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