Guide to Declaration Forms for Non Residents

Note: NOR means Not Ordinarily Resident in the UK
NR (used here only for companies) means Not-resident in the UK
(For full details of these terms please see Non Residents)

Please note 'AUT' forms are for use in relation to Authorised Unit Trusts (AUTs) and 'OEIC' forms are for use in relation to Open Ended Investment companies (OEICs).

Table of forms

Participant (Beneficial owner of the units or shares)	Form to be used	Conditions	Declaration by
Individual	R105(AUT1) (PDF 21K) or R105(OEIC1) (PDF 20K)	NOR	Individual participant
Joint holdings (individual(s) and/or company(ies)	R105(AUT1) (PDF 21K) or R105(OEIC1) (PDF 20K)	All joint holders NOR or (in the case of companies) non-resident	All individual participants and company (see below)
Personal representative(s) of deceased person	Forms R105(AUT2) (PDF 22K) or R105 (OEIC2) (PDF 22K)	Deceased must have been NOR immediately before death	Personal representatives
Trusts	If the whole of the interest is the income of person(s) other than the trustees - Forms R105(AUT3) (PDF 26K) or R105(OEIC3) (PDF 26K)	All beneficiaries must be NOR or (companies) NR	Each individual or company beneficiary (see below)
Other trusts	Form R105(AUT4) (PDF 28K) or R105(OEIC4) (PDF 28K)	Trustees and all beneficiaries must be NOR (NR if a company)	Trustees

Notes

1. A company should only need to make a declaration where it is a joint holder with NOR individual(s) or where it is a beneficiary of a non-resident trust. In such a case the company secretary or other authorised person should sign on behalf of the company.
2. Each form includes notes on completion.