The process for applying for a certificate of residence for a registered pension scheme changes from 4 August 2014.

If you’re the owner of the pension scheme assets, or an authorized third party, and want to request a certificate of residence for a registered pension scheme, use form APSS146E. If HM Revenue & Customs (HMRC) already holds a completed form APSS 146 that details who owns the scheme assets you don’t need to send in another one.

If you’ve not completed form APSS 146, because you haven’t previously reclaimed UK tax, you should write to HMRC to apply for a Certificate of Residence. The letter should confirm you’ve not previously sent a completed APSS 146 and contain all of the following information:

  • the pension scheme name
  • Pension Scheme Tax Reference number (PSTR)
  • Unique Tax Reference (UTR) if you have one
  • whether or not the scheme is set up under trust
  • your full name, address and phone number
  • your date of birth
  • your National Insurance number, if you have one

Your letter also needs to include the following 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.