Status/capacity of person making the declaration

For a company or corporate body, the declaration should be made by an officer of the company or any other person authorised by the company or corporate body (eg company secretary, company official, treasurer, authorised employee or other responsible officer of the company).

For a partnership the declaration should be made by the responsible partner.

For a collective investment scheme the declaration should be made by:

• the trustee of the scheme for a Unit Trust
• the corporate body for an open-ended investment company
• the management company for a UCITS (Undertakings for Collective Investment in Transferable Securities)

In any other case the person who has day to day control over the management of the property in the scheme.

If you're an agent completing this return on behalf of your client (eg the chargeable person) you must have:

• sent full details of the information to be submitted, including any additional information, to your client
• ensured your client has confirmed that the information to be submitted is correct and complete to the best of the client’s knowledge and belief. 

The client may give their written confirmation in electronic or non-electronic form