INTM368100 | DT applications and claims: FOTRA securities
From HM Revenue & Customs · International Manual
FOTRA and estates
You may receive FOTRA claims on form A1 by personal representatives or beneficiaries.
In all cases you must pass any FOTRA claim by a personal representative or beneficiary to the O Caseworkers (trusts & estates specialist).
There is guidance about
claims by personal representatives beginning at INTM340000 and
claims by beneficiaries beginning at INTM367500