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