SolvedINTM368070 | DT applications and claims: FOTRA securities
From HM Revenue & Customs · International Manual
Who will make FOTRA claims
You may receive FOTRA claims from
individuals
companies including unincorporated bodies
beneficiaries of trusts – see the guidance at INTM368080
trustees of trusts, including UK resident trustees where all identifiable beneficiaries are not ordinarily resident in the UK – see the guidance at INTM368090
beneficiaries of estates – see the guidance at INTM368100
personal representatives of deceased persons – see the guidance at INTM368100