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.