INTM367700 - DT applications and claims: Non-resident beneficiaries of UK trusts - Contents
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INTM367710Introduction and definitions
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INTM367720Claims and applications by non-resident beneficiaries of UK trusts
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INTM367730Distributions to an absolute beneficiary or to a life tenant
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INTM367740Distributions to an absolute beneficiary or to a life tenant – processing the claim
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INTM367750Distributions to an absolute beneficiary or to a life tenant – claim supported by tax certificates in the name of trustees
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INTM367760Distributions to an absolute beneficiary or to a life tenant – applications by beneficiaries to relief at source
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INTM367770Distributions to an annuitant
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INTM367780Distributions to a beneficiary with a discretionary or a contingent interest
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INTM367790What methods of relief are available on discretionary payments from UK resident trustees
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INTM367800Countries where relief is available under the ‘other income’ article on discretionary payments made by UK resident trustees
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INTM367810Relief on discretionary payments made by UK resident trustees where no relief is available under an ‘other income’ article
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INTM367820Extra Statutory Concession B18 (ESC/B18)
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INTM367830ESC/B18 and dividends taxed at the ‘dividend trust rate’ (Schedule F trust rate)
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INTM367840ESC/B18 and trustees’ tax returns
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INTM367850ESC/B18 and Self Assessment
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INTM367860Dealing with claims by non-resident beneficiaries of UK discretionary trusts under ESC/B18
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INTM367870Calculating relief due under ESC/B18
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INTM367880How to manually calculate relief due under ESC/B18
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INTM367890Example of manual calculation under ESC/B18
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INTM367900Notes on types of underlying income in a discretionary trust
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INTM367910What happens if the total net distributed in a year exceeds the total net available for distribution (‘overdistribution’)
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INTM367920Trust Management Expenses
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INTM367930Confidentiality when advising a beneficiary or agent about a payment
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INTM367940Potential difficulties with claims under ESC/B18
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INTM367950What to do if a trust return includes income not taxed at the Rate Applicable to Trusts
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INTM367960Personal Allowances, tax bands and relief under ESC/B18