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鈥檚 鈥減ension business鈥� 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:

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

For unit trusts:

路 By sending their request to the HMRC Collective Investment Schemes Centre, following the instructions at INTM162160 under the 鈥淐ollective Investment Schemes鈥� sub-heading.