| INTM367510 | Claims by beneficiaries of a UK estate |
| INTM367520 | How to give relief under an Other Income article |
| INTM367530 | Countries where relief is available under the Other Income article on distributions made by UK estates |
| INTM367540 | How to give relief by ‘looking through’ |
| INTM367550 | Claims by beneficiaries of foreign estates |
| INTM367560 | Statutory time limit for claims by beneficiaries |
See also background information in guidance for dealing with claims by personal representatives at INTM340000
