INTM368330 | DT applications and claims : foreign dividends and interest payments

Foreign dividends and interest payments: trusts – claims by beneficiaries

There is detailed guidance about claims by

• non-resident beneficiaries of UK trusts beginning at INTM367700

• non-resident beneficiaries of trusts with non-resident trustees beginning at INTM367600.

You must pass any claim by a beneficiary of a trust to the O Caseworkers (trusts & estates specialist) who will consult Technical Advice Group in cases of doubt or difficulty.