Receiving Interest Distributions
gross - Not-ordinarily Resident Investors in Authorised Investment Funds
Please note AIFs can be Authorised Unit Trusts (AUTs) or Open-ended Investment
This page links to the following items:
- Guide to declaration
A guide to the circumstances by which a non-resident may be able to
obtain payment without deduction of income tax by completion of a Declaration
Form. Details and links to download the range of forms available. Each
of these forms includes notes on completion.
- Notification by a fund to HMRC
of gross payments (PDF 53K)
A Format for an AIF (AUT or OEIC) to notify the HMRC that it is making
Interest Distributions without deduction of tax. This notification need
only be given once on the first occasion of an interest distribution
after 16 October 2002.
- Company Tax Manual (CTM
Guidance for managers and operators of United Kingdom Authorised Investment
Funds and others about the circumstances in which interest distributions
of such funds should be paid without deduction of income tax.