Form

Authorised Investment Funds: interest distributions to non-trustees (R105 (AIF3))

Use form R105 (AIF3) where interest distribution to a non-resident is made to someone other than the trustees of an Authorised Investment Fund.

• From: HM Revenue & Customs
• Published: 4 April 2014

Documents

Interest distributions to non-trustees (R105 AIF3)

Ref: R105 (AIF3)

PDF, 212 KB, 4 pages

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Details

Complete form R105 (AIF3) to declare that the whole of an interest distribution made to or received under a trust (other than a unit trust scheme) which is not a bare trust is:

• income of an individual or individuals other than the trustees of the trust
• where all those individuals are entitled to payment without taking off tax
• where some or all of those individuals are not resident in the UK

Email HMRC to ask for this form in Welsh (Cymraeg).

Published 4 April 2014