Commentary

A4.416 Certificate of non-liability—information to be provided

Administration and compliance

A4.416 Certificate of non-liability—information to be provided

A4.416 Certificate of non-liability—information to be provided

The certificate must be in the prescribed form1; HMRC have produced a form (R85) on which the certificate may be given.

The certificate must include, as regards the person beneficially entitled to the payment2:

  1.  

    (a)     the name, permanent residential address and date of birth;

  2.  

    (b)     the National Insurance number, if the person is over 16 and has within the three years up to the date of the certificate been employed or self-employed (HMRC may waive this requirement).

As regards the account to which the certificate relates, it must include the name of the building society

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