INTM162127 - UK residents with foreign income or gains: certificates of residence: for UK registered pension schemes: arrangements through insurance companies and unit trusts
Some pension schemes are arranged in the form of insurance contracts, forming part of the insurance company바카라 사이트檚 바카라 사이트減ension business바카라 사이트� for corporation tax purposes, or through unit trusts. Where an insurance company or unit trust requires a certificate of residence to claim DTA benefits for those pension schemes, they should make their requests as follows:
For insurance companies:
路 By post to HMRC Large Business Glasgow, S1192, Newcastle, NE98 1ZZ
For unit trusts:
路 By sending their request to the HMRC Collective Investment Schemes Centre, following the instructions at INTM162160 under the 바카라 사이트淐ollective Investment Schemes바카라 사이트� sub-heading.