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Official guidance
Compliance Operational Guidance

COG18200 · Compliance Measures: operational guidance: future revenue benefit

  • COG18205 · Overview
  • COG18210 · Factors to consider when deciding if Future Revenue Benefit (FRB) is due
  • COG18213 · Trusts and Estates inheritance tax situations
  • COG18215 · How to calculate Future Revenue Benefit (FRB)
  • COG18220 · Estimating Future Revenue Benefit (FRB)
  • COG18225 · Does FRB apply?
  • COG18230 · How to record Future Revenue Benefit (FRB)
  1. Compliance measures: operational guidance: contents
  2. Compliance Measures: operational guidance: future revenue benefit: contents

COG18200 | Compliance Measures: operational guidance: future revenue benefit: contents

From HM Revenue & Customs · Compliance Operational Guidance

Important Note:

From 18 December 2018 Guidance on how to calculate and claim Future Revenue Benefit (FRB) has moved to the new Customer Compliance Hub

You must now use the guidance at the Customer Compliance Hub when considering a claim for FRB

More information regarding our guidance transformation can be found at COPGU’s Guidance Transformation Homepage

Contents7 entries

  1. COG18205Compliance Measures: operational guidance: future revenue benefit: overview
  2. COG18210Compliance Measures: operational guidance: Future Revenue Benefit: factors to consider when deciding if Future Revenue Benefit (FRB) is due
  3. COG18213Compliance Measures: operational guidance: future revenue benefit: Trusts and Estates inheritance tax situations
  4. COG18215Compliance Measures: operational guidance: future revenue benefit: how to calculate Future Revenue Benefit (FRB)
  5. COG18220Compliance Measures: operational guidance: Future Revenue Benefit: estimating Future Revenue Benefit (FRB)
  6. COG18225Compliance measures: operational guidance: Future Revenue Benefit: does FRB apply?
  7. COG18230Compliance measures: operational guidance: Future Revenue Benefit: how to record Future Revenue Benefit (FRB)
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