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.
Use form R105 (AIF1) if you want to arrange for interest distributions to be paid with no tax taken off, provided you’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 you’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.
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