UK Tax Resident definition

UK Tax Resident means a resident in the United Kingdom for tax purposes (including where a person or entity is resident in United Kingdom and in any other jurisdiction under the respective domestic laws of the United Kingdom and such other jurisdiction). EXHIBIT C CRS DEFINITIONS Account Holder means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account. A person, other than a Financial Institution, holding a Financial Account for the benefit or account of another person as agent, custodian, nominee, signatory, investment advisor, or intermediary, is not treated as holding the account for purposes of the Common Reporting Standard, and such other person is treated as holding the account. In the case of a Cash Value Insurance Contract or an Annuity Contract, the Account Holder is any person entitled to access the Cash Value or change the beneficiary of the contract. If no person can access the Cash Value or change the beneficiary, the Account Holder is any person named as the owner in the contract and any person with a vested entitlement to payment under the terms of the contract. Upon the maturity of a Cash Value Insurance Contract or an Annuity Contract, each person entitled to receive a payment under the contract is treated as an Account Holder.
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UK Tax Resident means any person who, under the laws of the United Kingdom, is liable to tax therein by reason of his or her domicile, residence, citizenship or any other criterion of a similar nature.
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UK Tax Resident. Any person who is resident or ordinarily resident in the United Kingdom for United Kingdom tax purposes.
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Examples of UK Tax Resident in a sentence

  • Section 5: UK FATCA Classification for all Non United Kingdom Resident EntitiesPlease complete this section if the entity is not a U.K. Tax Resident.

  • I agree to promptly inform them of any changes to this within 30 days of this occuring.If you are not a UK Tax Resident or hold a dual tax residency then please tick here.We will provide you with our Foreign Account Tax Compliance Act (FATCA) form for your completion.8. I am aware that my information will be shared with UK tax authorities who may pass it on to other tax authorities.9. By accepting James Brearley’s Terms I am also specifically providing acceptance of their Order Execution Policy.

  • U.K. Tax Resident means a resident in the United Kingdom for tax purposes (including where a person or entity is resident in United Kingdom and in any other jurisdiction under the respective domestic laws of the United Kingdom and such other jurisdiction).EXHIBIT CCRS DEFINITIONSAccount Holder means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account.

  • U.K. Tax Resident means a resident in the United Kingdom for tax purposes (including where a person or entity is resident in United Kingdom and in any other jurisdiction under the respective domestic laws of the United Kingdom and such other jurisdiction).

  • Amended and Restated 1993 Stock Option Plan.** (d)(30) Form of Election to UK Tax Resident Holders of Options Granted Before October 15, 1998 Under the Sema Group plc 1994 Executive Share Option Scheme.** (d)(31) Form of Election to Non-UK Holders of Options Granted Before October 15, 1998 Under the Sema Group plc 1994 Executive Share Option Scheme.** (d)(32) Form of Election to Participants in the LHS Group Inc.

  • UK FATCA CLASSIFICATION FOR ALL NON UNITED KINGDOM RESIDENT ENTITIESPlease complete this section if the entity is not a UK Tax Resident.

  • Please complete this section if the entity is not a U.K. Tax Resident.

  • U.K. Tax Resident means a resident in the United Kingdom for tax purposes (including where a person or entity is resident in United Kingdom and in any other jurisdiction under the respective domestic laws of the United Kingdom and such other jurisdiction).EXHIBIT C CRS DEFINITIONSAccount Holder means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account.

  • UK Tax Resident IndividualsUK tax resident individual Noteholders will be subject to income tax on the amount of interest received by them in respect of the Notes.

  • I acknowledge that the Manager must report any payments from a member’s UK Transfer Funds made from the Scheme until the member has been a Non UK Tax Resident for 5 consecutive UK tax years prior to the payment and there has been a period of 10 years from the date of the relevant member’s original transfer from the UK Scheme.

Related to UK Tax Resident

  • Irish Resident means any person Resident in Ireland or Ordinarily Resident in Ireland for tax purposes;

  • Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

  • U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended.

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • Tax roll means a permanent record of the taxes charged on property, as extended

  • U.S. Tax Person means a Person that is a “United States person” as defined in Section 7701(a)(30) of the Code, generally including:

  • UK Tax Deduction means a deduction or withholding for, or on account of, Tax imposed by the United Kingdom from a payment under a Loan Document, other than a FATCA Deduction.

  • Resident means a person who has maintained his permanent home in the above defined geographical area for a period of not less than one year or who, having had a permanent home in this area, has temporarily left with the intention of returning to this area as his permanent home.

  • United States Tax Person A citizen or resident of the United States, a corporation, partnership or other entity created or organized in, or under the laws of, the United States, any State thereof or the District of Columbia, an estate whose income from sources without the United States is includible in gross income for United States federal income tax purposes regardless of its source or a trust if a court within the United States is able to exercise primary supervision over the administration of the trust and one or more United States Tax Persons have the authority to control all substantial decisions of the trust, all within the meaning of Section 7701(a)(30) of the Code (or, to the extent provided in the applicable Treasury Regulations, certain trusts in existence on August 20, 1996 that have elected to be treated as United States Tax Persons).

  • Canadian Tax Act means the Income Tax Act (Canada), as amended.

  • working tax credit means a working tax credit under section 10 of the Tax Credits Act 2002;

  • foreign tax means any Foreign Income Taxes or Foreign Other Taxes.

  • Foreign nonprofit corporation means an entity:

  • Non-U.S. Tax Person A person other than a U.S. Tax Person.

  • U.S. Taxes means any present or future tax, assessment or other charge or levy imposed by or on behalf of the United States of America or any taxing authority thereof or therein.

  • Non-Resident means in the case of an individual, one who maintains a place of abode outside Hong Kong; and in the case of a corporation, one which is not incorporated in Hong Kong.

  • Tax Act means the Income Tax Act (Canada).

  • Non-United States Tax Person Any Person other than a United States Tax Person.

  • Canadian Resident means, at any time, a Person who at that time is (a) not a non-resident of Canada for purposes of the Tax Act or (b) an authorized foreign bank deemed to be resident in Canada for purposes of the Tax Act in respect of all amounts paid or credited to such Person under the Canadian Revolving Credit Commitment or Canadian Letter of Credit Commitment pursuant to this Agreement.

  • Disregarded Entity means a single member limited liability company, a qualifying subchapter S subsidiary, or another entity if the company, subsidiary, or entity is a disregarded entity for federal income tax purposes.

  • Transaction Payroll Taxes means the employer portion of any payroll or employment Taxes incurred or accrued with respect to any bonuses, option exercises, payments to employee stock option holders or other compensatory payments made in connection with the transactions contemplated by this Agreement.

  • UK Subsidiary means a Subsidiary organized under the laws of England and Wales.

  • non-resident taxable person means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India;

  • Qualifying tax rate means the applicable tax rate for the taxable year for the which the taxpayer paid income tax to a municipal corporation with respect to any portion of the total amount of compensation the payment of which is deferred pursuant to a nonqualified deferred compensation plan. If different tax rates applied for different taxable years, then the “qualifying tax rate” is a weighted average of those different tax rates. The weighted average shall be based upon the tax paid to the municipal corporation each year with respect to the nonqualified deferred compensation plan.

  • Transaction Tax Deductions means any Tax deductions relating to (i) the Company Transaction Expenses, and (ii) repayment of the Indebtedness, including any unamortized deferred financing fees in connection with the Indebtedness.

  • Income Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Income Taxes, including any schedule or attachment thereto, and including any amendment thereof.