INTM367840 - DT applications and claims: Non-resident beneficiaries of UK trusts
ESC/B18 and trustees바카라 사이트™ tax returns
It is a condition of ESC/B18 that in order to allow a beneficiary바카라 사이트™s claim to repayment, the trustees must have made their tax return for the year of the distribution, and paid over any tax due to HM Revenue & Customs.
It is therefore possible that a beneficiary바카라 사이트™s claim form can be received before the conditions of ESC/B18 are satisfied.