Complete form R105 (AIF3) to declare that the whole of an interest distribution made to or received under a trust (other than a unit trust scheme) which is not a bare trust is:
- income of an individual or individuals other than the trustees of the trust
- where all those individuals are entitled to payment without taking off tax
- where some or all of those individuals are not resident in the UK
Email HMRC to ask for this form in Welsh (Cymraeg).