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

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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