Receiving Interest Distributions gross - Not-ordinarily Resident Investors in Authorised Investment Funds (AIFs)

Please note AIFs can be Authorised Unit Trusts (AUTs) or Open-ended Investment Companies (OEICs).

This page links to the following items:

• Guide to declaration forms
  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 48600 onwards)
  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.
• Guidance notes on HMRC audit processes for managers and operators of United Kingdom Authorised Investment Funds.