Business tax – form

Authorised Investment Funds: interest distributions and personal representatives (R105 (AIF2))

Use form R105 (AIF2) to declare you hold shares as a personal representative of a deceased person, who solely owned the investment and was not a resident in the UK.

Document

Detail

Fill in this form to declare that:

  • you are the personal representative of a deceased person
  • the deceased person, immediately before their death, was the sole owner of the investment in the Authorised Investment Fund (AIF)
  • the deceased person, immediately before their death was not resident in the UK and
    • you want to receive interest from an AIF without any UK tax taken off