| INTM367710 | Introduction and
definitions |
| INTM367720 | Claims and applications
by non-resident beneficiaries of UK trusts |
| INTM367730 | Distributions to an
absolute beneficiary or to a life tenant |
| INTM367740 | Distributions to an
absolute beneficiary or to a life tenant – processing the
claim |
| INTM367750 | Distributions to an
absolute beneficiary or to a life tenant – claim supported by
tax certificates in the name of trustees |
| INTM367760 | Distributions to an
absolute beneficiary or to a life tenant – applications by
beneficiaries to relief at source |
| INTM367770 | Distributions to an
annuitant |
| INTM367780 | Distributions to a
beneficiary with a discretionary or a contingent interest |
| INTM367790 | What methods of relief
are available on discretionary payments from UK resident
trustees |
| INTM367800 | Countries where relief is
available under the ‘other income’ article on
discretionary payments made by UK resident trustees |
| INTM367810 | Relief on discretionary
payments made by UK resident trustees where no relief is available
under an ‘other income’ article |
| INTM367820 | Extra Statutory
Concession B18 (ESC/B18) |
| INTM367830 | ESC/B18 and dividends
taxed at the ‘dividend trust rate’ (Schedule F trust
rate) |
| INTM367840 | ESC/B18 and
trustees’ tax returns |
| INTM367850 | ESC/B18 and Self
Assessment |
| INTM367860 | Dealing with claims by
non-resident beneficiaries of UK discretionary trusts under
ESC/B18 |
| INTM367870 | Calculating relief due
under ESC/B18 |
| INTM367880 | How to manually calculate
relief due under ESC/B18 |
| INTM367890 | Example of manual
calculation under ESC/B18 |
| INTM367900 | Notes on types of
underlying income in a discretionary trust |
| INTM367910 | What happens if the total
net distributed in a year exceeds the total net available for
distribution (‘overdistribution’) |
| INTM367920 | Trust Management
Expenses |
| INTM367930 | Confidentiality when
advising a beneficiary or agent about a payment |
| INTM367940 | Potential difficulties
with claims under ESC/B18 |
| INTM367950 | What to do if a trust
return includes income not taxed at the Rate Applicable to
Trusts |
| INTM367960 | Personal Allowances, tax
bands and relief under ESC/B18 |
