You may receive claims or applications (the latter particularly in respect of royalties) from beneficiaries of non-resident trusts. To consider the claim or application, you will need to find out whether the claimant/applicant is a beneficiary of a discretionary trust. If this is not apparent from the claim/application form, or from other information you have, you will need to request this information on a form 4467(beneficiary)/FD. If you have a claim to repayment, remember that you must have a valid claim before you request further information from the claimant or their representative. You will need to open an SA enquiry to ask for any information you need – see INTM331200.
