HMRC certificates

Conditions to be met

Legislation/Regulatory – SI 2003/2837 reg. 4

Duplicates

Legislation/Regulatory – SI 2003/2837 reg. 6

Form and content

Legislation/Regulatory – SI 2003/2837 reg. 5

Generally

Legislation/Regulatory – FA2003 s. 79(3)(a), (4)

Multiple

Legislation/Regulatory – SI 2003/2837 reg. 7

Self-certificates

Form and contents of

Legislation/Regulatory – SI 2003/2837 reg. 8

Trustees

Legislation/Regulatory – FA2003 Sch. 16, para. 6