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The process for applying for a certificate of residence for a registered pension scheme has retooled with effect from 4 August.
Form APSS146E must be used by the owner of the scheme assets, or an authorised third party, to request a certificate.
There is no need to send another APSS146E if HMRC already hold a completed form that details who owns the assets.
If an APSS 146 has not been completed because the scheme owner has not previously reclaimed UK tax, he or she can apply for a certificate of residence providing in writing:
The process for applying for a certificate of residence for a registered pension scheme has retooled with effect from 4 August.
Form APSS146E must be used by the owner of the scheme assets, or an authorised third party, to request a certificate.
There is no need to send another APSS146E if HMRC already hold a completed form that details who owns the assets.
If an APSS 146 has not been completed because the scheme owner has not previously reclaimed UK tax, he or she can apply for a certificate of residence providing in writing:
- pension scheme name;
- pension scheme tax reference number;
- unique tax reference (if applicable);
- whether or not the scheme is set up under trust
- full name, address and telephone number;
- date of birth; and
- National Insurance number (if applicable).
The letter must include the declaration, “I declare that I am the nominated owner of the assets of the above named registered pension scheme and that the information in this letter is correct and complete to the best of my knowledge.”
An APSS146C should be used if the owner of the assets wants to give a third party authority to request a certificate of residence for a registered scheme.
