Authorised Investment Funds: interest distributions (R105 (AIF1))
Use form R105 (AIF1) if you're a non-resident individual or company entitled to interest payments from Authorised Investment Funds (AIF) without Income Tax deductions.
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Use form R105 (AIF1) if you want to arrange for interest distributions to be paid with no tax taken off, provided you’re an individual that is beneficially entitled to a share of the investments of an AIF and are not resident in the UK.
This also applies if you’re jointly beneficially entitled to a share of the investments of an AIF, provided the others, including a company or companies, are not resident in the UK.
Email HMRC to ask for this form in Welsh (Cymraeg).
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