Business tax – form

Pension schemes: application for a certificate of residence (APSS 146E)

Use form APSS 146E to apply for a certificate of residence in respect of a registered pension scheme.

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Use this form to apply for a certificate of residence in respect of a registered pension scheme. You should only apply for a certificate of residence if you have had tax deducted from the income of a non UK investment and you wish to reclaim the tax back from an overseas tax authority.