Taxes Consolidation Act 1997 Schedule 2A, paragraph 9

Declaration to be made by qualifying non-resident person, being a company

Paragraph 9 of Schedule 2A sets out the requirements for the written declaration that a qualifying non-resident company must provide in order to receive relevant distributions without deduction of dividend withholding tax (DWT).

• A qualifying non-resident company must provide a signed written declaration to the company making the distribution, using the Revenue-prescribed form, before DWT can be disapplied.
• The declaration must confirm that the beneficial owner of the distributions is a qualifying non-resident person and must include the company's name, address, and territory of tax residence.
• Additional details are required depending on whether the company qualifies by virtue of being controlled by EU/treaty-country residents or by having shares traded on a recognised stock exchange.
• The declarer must undertake to notify the paying company in writing if the non-resident company ceases to be a qualifying non-resident person, and must provide any other information Revenue may reasonably require.