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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Trusts for particular purposes: employment-related trusts: retirement benefits: ICTA88/S615 schemes: annuities - non residents

The authorisation of payment without deduction of tax to annuitants claiming not to be resident in the United Kingdom is a matter for the District dealing with the fund concerned. For this purpose the annuitant should be asked to make a declaration on form D (NR) amended as follows:-

Front of form  
   
Heading Delete ‘LIFE INSURANCE ANNUITIES’
After ‘UNITED KINGDOM INCOME TAX’ Insert ‘in respect of an annuity from a fund qualifying under ICTA88/S615(6)’
Sub-head (b), line 2 Delete ‘Insurance Company’ and substitute trustees of the fund’.
Back of form  
Line 3 Delete ‘Insurance Company’ and substitute ‘Fund’