Mrs White retires to live in Spain. She keeps savings in her UK bank but doesn’t complete form R105 because she didn’t know that she could. Instead Mrs White makes a claim for repayment to HM Revenue & Customs every year.
Mrs White dies a couple of years after leaving the UK. Mrs White’s daughter, Mrs Black, lives in the UK and is the executor of her late mother’s estate. Mrs Black completes a form R105(PR) and hands it to XYZ Bank. XYZ Bank pay interest without tax taken off.
