{
  "url": "https://openlegislation.uk/montserrat-reporting-of-savings-income-information-order-2005/article-9",
  "json_url": "https://openlegislation.uk/montserrat-reporting-of-savings-income-information-order-2005/article-9.json",
  "legislation": "uksi/2005/1466",
  "legislation_title": "The Montserrat Reporting of Savings Income Information Order 2005",
  "legislation_url": "https://openlegislation.uk/montserrat-reporting-of-savings-income-information-order-2005",
  "path": "article/9",
  "kind": "article",
  "number": "9",
  "heading": "Identity and residence of relevant payees",
  "text": "(1) Where—\n(a) a paying agent makes a savings income payment to an individual whom he believes to be a relevant payee, or\n(b) a receiving agent receives or secures a savings income payment for an individual whom he believes to be a relevant payee,\nthe agent must establish the identity and country of residence of that individual in accordance with this article.\n(2) Subject to the conditions set out in this article, for the purposes of this article the country of residence means the country where the individual has his permanent address.\n(3) Where contractual relations between the agent and the individual are entered into before 1st January 2004 the agent must verify the name, address and country of residence of the individual by using the information at its disposal, including information obtained pursuant to any law for the time being in force in Montserrat relating to money laundering.\n(4) Where contractual relations between the agent and the individual are entered into, or transactions are carried out in the absence of contractual relations, on or after 1st January 2004, the agent shall obtain and verify—\n(a) the name, address and the tax identification number allocated by the member State of residence for tax purposes or, if it is not available, the date and place of birth of the individual in accordance with paragraphs (5) to (7); and\n(b) the country of residence of the individual in accordance with paragraphs (8) and (9).\n(5) The information in paragraph (4)(a) shall be verified by the presentation by the individual of his passport or official identity card to the agent.\n(6) If the address does not appear on that passport or official identity card, it shall be verified by the presentation by the individual of any other documentary proof of identity to the agent.\n(7) If the tax identification number is not mentioned on the passport, official identity card or any other documentary proof of identity presented by the individual, the agent shall instead verify the individual’s date and place of birth on the basis of his passport or official identity card.\n(8) Subject to paragraph (9), the country of residence of the individual shall be determined on the basis of his address verified in accordance with paragraphs (5) and (6).\n(9) Where the individual declares his country of residence to be in a country other than a member State—\n(a) if he presents a passport or official identity card issued by a member State, the agent shall establish the country of residence by means of a certificate of residence for tax purposes issued by the competent authority of the other country which the individual claims to be his country of residence;\n(b) if the individual fails to present such a certificate, the member State that issued the passport or other official identity document shall be considered to be the country of residence.\n(10) The individual may present a certified copy of any of the documents referred to in this article.\nHere “certified copy” means a copy certified or otherwise authenticated in such manner as would make it admissible in evidence in proceedings before a court.\n(11) In this article—\n“competent authority” means the competent authority for the purposes of bilateral or multilateral tax conventions or, failing that, such other authority as is competent to issue certificates of residence for tax purposes;\n“other documentary proof of identity” includes certificates of residence for tax purposes.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1466/article/9",
    "retrieved_at": "2026-10-29T04:58:20.900323+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}