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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 you바카라 사이트™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 you바카라 사이트™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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Updates to this page

Published 4 April 2014

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