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HMRC internal manual

International Manual

Double Taxation applications and claims: applicants/claimants: pension funds: Claims by pooled pension funds

A pooled pension fund is a form of “fund of funds” which makes investments on behalf of a number of separate pension funds who have chosen to pool some or perhaps all of their investments in this way.

You may therefore receive a claim from such a pooled pension fund, most likely based in either Japan or the United States of America. You should refer to the specific guidance about pension funds in Japan and the United States of America before dealing with such a claim.

If you receive a claim by a pooled pension fund in any other country, please refer to CTIAA Business International, Business DTR Technical Support Group before processing it.