TSEM5380 - Trusts for particular purposes: employment-related trusts: retirement benefits: ICTA88/S615 schemes: annuities - non residents
The authorisation of payment without deduction of tax to annuitants claiming not to be resident in the United Kingdom is a matter for the District dealing with the fund concerned. For this purpose the annuitant should be asked to make a declaration on form D (NR) amended as follows:-
| Front of form | |
| Heading | Delete ‘LIFE INSURANCE ANNUITIES’ |
| After ‘UNITED KINGDOM INCOME TAX’ | Insert ‘in respect of an annuity from a fund qualifying under ICTA88/S615(6)’ |
| Sub-head (b), line 2 | Delete ‘Insurance Company’ and substitute trustees of the fund’. |
| Back of form | |
| Line 3 | Delete ‘Insurance Company’ and substitute ‘Fund’ |
