INTM367700 - DT applications and claims: Non-resident beneficiaries of UK trusts - Contents

1. INTM367710

   Introduction and definitions
2. INTM367720

   Claims and applications by non-resident beneficiaries of UK trusts
3. INTM367730

   Distributions to an absolute beneficiary or to a life tenant
4. INTM367740

   Distributions to an absolute beneficiary or to a life tenant – processing the claim
5. INTM367750

   Distributions to an absolute beneficiary or to a life tenant – claim supported by tax certificates in the name of trustees
6. INTM367760

   Distributions to an absolute beneficiary or to a life tenant – applications by beneficiaries to relief at source
7. INTM367770

   Distributions to an annuitant
8. INTM367780

   Distributions to a beneficiary with a discretionary or a contingent interest
9. INTM367790

   What methods of relief are available on discretionary payments from UK resident trustees
10. INTM367800

    Countries where relief is available under the ‘other income’ article on discretionary payments made by UK resident trustees
11. INTM367810

    Relief on discretionary payments made by UK resident trustees where no relief is available under an ‘other income’ article
12. INTM367820

    Extra Statutory Concession B18 (ESC/B18)
13. INTM367830

    ESC/B18 and dividends taxed at the ‘dividend trust rate’ (Schedule F trust rate)
14. INTM367840

    ESC/B18 and trustees’ tax returns
15. INTM367850

    ESC/B18 and Self Assessment
16. INTM367860

    Dealing with claims by non-resident beneficiaries of UK discretionary trusts under ESC/B18
17. INTM367870

    Calculating relief due under ESC/B18
18. INTM367880

    How to manually calculate relief due under ESC/B18
19. INTM367890

    Example of manual calculation under ESC/B18
20. INTM367900

    Notes on types of underlying income in a discretionary trust
21. INTM367910

    What happens if the total net distributed in a year exceeds the total net available for distribution (‘overdistribution’)
22. INTM367920

    Trust Management Expenses
23. INTM367930

    Confidentiality when advising a beneficiary or agent about a payment
24. INTM367940

    Potential difficulties with claims under ESC/B18
25. INTM367950

    What to do if a trust return includes income not taxed at the Rate Applicable to Trusts
26. INTM367960

    Personal Allowances, tax bands and relief under ESC/B18