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Introduction and definitions

Claims and applications by non-resident beneficiaries of UK trusts

Distributions to an absolute beneficiary or to a life tenant

Distributions to an absolute beneficiary or to a life tenant � processing the claim

Distributions to an absolute beneficiary or to a life tenant � claim supported by tax certificates in the name of trustees

Distributions to an absolute beneficiary or to a life tenant � applications by beneficiaries to relief at source

Distributions to an annuitant

Distributions to a beneficiary with a discretionary or a contingent interest

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

Countries where relief is available under the ‘other income� article on discretionary payments made by UK resident trustees

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

Extra Statutory Concession B18 (ESC/B18)

ESC/B18 and dividends taxed at the ‘dividend trust rate� (Schedule F trust rate)

ESC/B18 and trustees� tax returns

ESC/B18 and Self Assessment

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

Calculating relief due under ESC/B18

How to manually calculate relief due under ESC/B18

Example of manual calculation under ESC/B18

Notes on types of underlying income in a discretionary trust

What happens if the total net distributed in a year exceeds the total net available for distribution (‘overdistribution�)

Trust Management Expenses

Confidentiality when advising a beneficiary or agent about a payment

Potential difficulties with claims under ESC/B18

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

Personal Allowances, tax bands and relief under ESC/B18