COG18200 - Compliance Measures: operational guidance: future revenue benefit: contents

Important Note:

From 18 December 2018 Guidance on how to calculate and claim Future Revenue Benefit (FRB) has moved to the new Customer Compliance Hub

You must now use the guidance at the Customer Compliance Hub when considering a claim for FRB

More information regarding our guidance transformation can be found at COPGU’s Guidance Transformation Homepage

1. COG18205

   Overview
2. COG18210

   Factors to consider when deciding if Future Revenue Benefit (FRB) is due
3. COG18213

   Trusts and Estates inheritance tax situations
4. COG18215

   How to calculate Future Revenue Benefit (FRB)
5. COG18220

   Estimating Future Revenue Benefit (FRB)
6. COG18225

   Future Revenue Benefit: does FRB apply?
7. COG18230

   How to record Future Revenue Benefit (FRB)