Business tax – form

Authorised Investment Funds: interest distributions to trustees (R105 (AIF4))

Use form R105 (AIF4) to declare that some or all of an interest distribution made to or received under a trust is income of the trustees.

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Detail

Complete form R105 (AIF4) to declare that some or all of the interest distribution made or received under a trust (other than a unit trust scheme) which is not a bare trust is:

  • income of the trustees of the trust
  • where the trustees and all the beneficiaries of the trust are not resident in the UK

This form must not be used where the whole of an interest distribution is, or fails to be treated as or is deemed for tax purposes to be, income of an individual or individuals other that the trustees of the trust. In such circumstances use form R105 (AIF3).