INTM162124 - UK residents with foreign income or gains: certificates of residence: for UK registered pension schemes: pension schemes established through a trust

The trustees as a body of persons may be regarded as resident of the UK if the conditions in INTM162120 are met. Where the trustees as a body are UK resident, a certificate of residence can be issued in their name using the following form of words:

바카라 사이트淚 certify that to the best of HM Revenue & Customs바카라 사이트� knowledge, the Trustees of [Name of RPS]바카라 사이트�바카라 사이트�..바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�. as at [date] constitute a 바카라 사이트榖ody of persons바카라 사이트� resident in the UK in accordance with Article [number applicable to residence - usually 4] of the Convention in force between the UK and [name of other state].바카라 사이트�

Some double taxation agreements (DTAs) specifically include a pension scheme within the definition of a resident (see, for example, Article 4(2) of the UK/Netherlands DTA (signed on 26 September 2008)). In all such cases the officer should check that the pension scheme is within the definition of a pension scheme for that DTA. Where the definition includes a requirement that the pension scheme is 바카라 사이트渆stablished in the UK바카라 사이트�, HMRC take the view that means that the pension scheme must be physically located in the UK.

Where a UK resident registered pension scheme is within the definition of a pension scheme in the DTA a certificate of residence may be issued using the following form of words:

바카라 사이트淚 certify that to the best of HM Revenue & Customs바카라 사이트� knowledge, the [Name of RPS]바카라 사이트�바카라 사이트�..바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�. as at [date] is resident in the UK in accordance with Article [number applicable to residence - usually 4] of the Convention in force between the UK and [name of other state].바카라 사이트�

Some DTAs do not include a pension scheme within the definition of resident, but may provide specific benefits for pension schemes within the definition of a 바카라 사이트減ension scheme바카라 사이트� for the purpose of that DTA (see, for example, Article 10 of the UK/Germany DTA (signed on 30 March 2010)). The officer should check that the registered pension scheme meets the definition of a pension scheme for the specific DTA (which may be given in an Exchange of Notes, Protocol or other agreement rather than in the DTA itself).

If the officer is satisfied that the registered pension scheme meets the definition in the DTA, they may add the following form of words to those above:

바카라 사이트淚 certify that to the best of HM Revenue & Customs바카라 사이트� knowledge, the Trustees of [Name of RPS]바카라 사이트�바카라 사이트�..바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�바카라 사이트�. as at [date] constitute a 바카라 사이트榖ody of persons바카라 사이트� resident in the UK in accordance with Article [number applicable to residence - usually 4] of the Convention in force between the UK and [name of other state] and that [Name of RPS] is a pension scheme for the purpose of the Convention.바카라 사이트�