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Contents

Official guidance
Trusts, Settlements and Estates Manual

TSEM10400 · Non-resident trusts: beneficiary’s chargeability

  • TSEM10405 · Introduction
  • TSEM10410 · Bare trust
  • TSEM10415 · Trust income - interest in possession trust - UK law
  • TSEM10420 · Trust income - interest in possession trust - foreign law
  • TSEM10423 · Non-resident trusts: - foreign law - Baker and Garland - list of countries
  • TSEM10425 · - Non-resident trusts: beneficiary’s chargeability: trust income - interest in possession trust: foreign law - Baker type trust
  • TSEM10430 · - Non-resident trusts: beneficiary’s chargeability: trust income - interest in possession trust - foreign law - Garland type trust
  • TSEM10435 · Trust income- discretionary trust - Extra Statutory Concession B18
  • TSEM10440 · Trust income - Extra Statutory Concession B18
  • TSEM10445 · Trust income - Extra Statutory Concession B18 - conditions for relief
  • TSEM10450 · Extra Statutory Concession B18 - office dealing with claims
  • TSEM10455 · Trust income: Extra Statutory Concession B18 - example
  • TSEM10460 · Capital distributions made to beneficiary
  1. Non-resident trusts: beneficiary’s chargeability: contents
  2. Extra Statutory Concession B18 - office dealing with claims

TSEM10450 | Extra Statutory Concession B18 - office dealing with claims

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

BT&C Trusts deal with claims under ESC B18 and are responsible for confirming that the conditions have been met and for calculating the amount of relief due.

BT&C Trusts will confirm to the beneficiary’s tax office the amount of relief due.

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