INTM162127 | UK residents with foreign income or gains: certificates of residence: for UK registered pension schemes: arrangements through insurance companies and unit trusts

Some pension schemes are arranged in the form of insurance contracts, forming part of the insurance company’s “pension business” for corporation tax purposes, or through unit trusts. Where an insurance company or unit trust requires a certificate of residence to claim DTA benefits for those pension schemes, they should make their requests as follows:

For insurance companies:

· By post to HMRC Large Business Glasgow, S1192, Newcastle, NE98 1ZZ

For unit trusts:

· By sending their request to the HMRC Collective Investment Schemes Centre, following the instructions at INTM162160 under the “Collective Investment Schemes” sub-heading.