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Chapter INTM162124

Document Cited in Related
Vincent
Published date09 April 2016
Record NumberINTM162124
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

The trustees as a body of persons may be regarded as resident of the UK if the conditions in INTM162120 are met. Where the trustees as a body are UK resident, a certificate of residence can be issued in their name using the following form of words:

“I certify that to the best of HM Revenue & Customs’ knowledge, the Trustees of [Name of RPS]……..……………. as at [date] constitute a ‘body of persons’ resident in the UK in accordance with Article [number applicable to residence - usually 4] of the Convention in force between the UK and [name of other state].”

Some double taxation agreements (DTAs) specifically include a pension scheme within the definition of a resident (see, for example, Article 4(2) of the UK/Netherlands DTA (signed on 26 September 2008)). In all such cases the officer should check that the pension scheme is within the definition of a pension scheme for that DTA. Where the definition includes a requirement that the pension scheme is “established in the UK”, HMRC take the view that means that the pension scheme must be physically located in the UK_._

Where a UK resident registered pension scheme is within the definition of a pension scheme in the DTA a certificate of residence may be issued using the following form of words:

“I certify that to the best of HM Revenue & Customs’ knowledge, the [Name of RPS]……..……………. as at [date] is resident in the UK in accordance with Article [number...

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