Authorised Investment Funds: interest distributions to non-trustees (R105 (AIF3))

Use form R105 (AIF3) where interest distribution to a non-resident is made to someone other than the trustees of an Authorised Investment Fund.


Interest distributions to non-trustees (R105 AIF3)

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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).

Published 4 April 2014