Investor Centre

The forms available for download below should be completed to apply for payment of distributions to shareholders gross (i.e. without the deduction of tax).  The first form should be completed by intermediaries (i.e. stockbrokers) acting on behalf of the beneficial owners of the shares, while the second form can be completed by shareholders who hold their shares directly.

Shareholders who qualify for gross payment of distributions are principally UK resident companies, certain UK public bodies, UK charities, UK pension schemes, and the managers of ISAs, PEPs and Child Trust Funds (in each case subject to certain conditions set out in the relevant regulations). Most shareholders, including all individuals and all non-UK residents, do not qualify for gross payment and should not complete either of these forms.