INTM368070 | 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