List of Authorised Qualifying Intermediaries and Authorised Withholding Agents together with Associated Nominee Companies for the purposes of Irish Dividend Withholding Tax
|Name of Company||Qualifying Intermediary or Authorised Withholding Agent||Name of Associated Nominee Companies|
|ABN AMRO Bank N.V.||Qualifying Intermediary||
|BNP Paribas Securities Services London||Qualifying Intermediary||
|BNP Paribas Securities Services with the following branches also covered:
|BNY (Nominees) Limited||Authorised Withholding Agent||None|
|Brewin Dolphin Limited||Qualifying Intermediary||
|Broadridge Corporate Issuer Solutions||Qualifying Intermediary||None|
|Brown Brothers Harriman & Company||Qualifying Intermediary||
|C. Hoare & Co.||Qualifying Intermediary||
|Campbell O'Connor & Co.||Qualifying Intermediary||
|Cantor Fitzgerald Ireland Limited||Qualifying Intermediary||Scoti Co. Ltd.|
|Capita IRG Trustees Limited ||Qualifying Intermediary||Capita IRG Trustees (Nominees) Limited|
|Citibank, N.A., London Branch||Qualifying Intermediary||
|Computershare Investor Services (Ireland) Limited||Qualifying Intermediary||
|Danske Bank A/S||Qualifying Intermediary||None|
|Davy Asset Management Limited||Qualifying Intermediary||Percy Nominees Limited|
|Davy Stockbrokers||Qualifying Intermediary||
|Deutsche Bank AG London Branch||Qualifying Intermediary||
|Deutsche Bank Trust Company Americas (formerly Bankers Trust Company)||Qualifying Intermediary||None|
|Euroclear Bank SA/NV||Qualifying Intermediary||Euroclear Nominees Limited|
|Goodbody Stockbrokers||Qualifying Intermediary||
|HSBC Bank PLC||Qualifying Intermediary||See attached schedule to Letter of Authorisation issued by the Revenue Commissioners to HSBC Bank plc on 09/01/02|
|Investec Capital & Investments (Ireland) Limited||Qualifying Intermediary||
|JP Morgan Chase Bank National Association||Qualifying Intermediary||
|KAS Bank N.V.||Qualifying Intermediary||KAS Nominees Ltd.|
|Merrion Stockbrokers Ltd.||Qualifying Intermediary||Merrion Stockbrokers Nominee Ltd.|
|The Northern Trust Company||Qualifying Intermediary||
|Northern Trust Global Services Ltd.||Qualifying Intermediary||None|
|Pershing Limited||Qualifying Intermediary||
|Platform Securities LLP||Qualifying Intermediary||Platform Securities Nominees Limited|
|Quilter Cheviot Limited||Qualifying Intermediary||
|RBC Investor Services Trust||Qualifying Intermediary||Roy Nominees Limited|
|Redmayne Bentley||Qualifying Intermediary||
|Smith & Williamson Investment Management Ltd.||Qualifying Intermediary||Smith & Williamson Nominees Limited|
|Societe Generale||Qualifying Intermediary||None|
|State Street Bank & Trust Company||Qualifying Intermediary||State Street Nominees Ltd.|
|Sumitomo Mitsui Trust (UK) Limited||Qualifying Intermediary||SMT Trustees (Ireland) Limited|
|Sumitomo Mitsui Trust Bank (U.S.A.) Ltd.||Qualifying Intermediary||None|
|The Bank of New York Mellon||Qualifying Intermediary||See attached schedule to Letter of Authorisation issued to the Bank of New York on 28 January 2009|
|Wells Fargo Bank, National Association||Qualifying Intermediary||None|
Schedule to letter of authorisation issued by the Revenue Commissioners to the Bank of New York Mellon on 18th April 2014.
The authorisation covers the following entities:
- BNY (Nominees) Limited
- The Bank of New York Mellon (International) Limited
- The Bank of New York (Luxembourg) S.A.
- Bank of New York (Nominees) Ltd.
- BNY CTOC Nominees Ltd. (formerly Retail Nominees Ltd.)
- The Bank of New York International Nominees
- Class Nominees Ltd.
- Collateral Nominees Ltd.
- Direct Nominees Ltd.
- Europe Nominees Ltd.
- Falcon (External Clients) Nominees Ltd.
- Falcon Nominees Ltd.
- Imperial Pensions Nominees Ltd.
- INS Nominees Ltd.
- KWS Nominees Ltd.
- Mellon Grafton Nominees Ltd.
- Names Nominees Ltd.
- Nutraco Nominees Ltd.
- RBSTB Nominees Ltd.
- Rowan Nominees Ltd.
- SCOT Nominees Ltd.
- Waterhouse Nominees Ltd.
- Willstock Nominees Ltd.
- BNY Custodial Nominees (Ireland) Limited
- BNY Clearing Nominees Limited
- BNY GIL Client Account (Nominees) Limited
- BNY Mellon Nominees Limited
- BNY (OCS) Nominees Limited
Schedule to letter of authorisation issued by the Revenue Commissioners to HSBC Bank plc on 9 January, 2002.
The following nominee companies are covered by the letter dated 9 January, 2002, issued by the Revenue Commissioners, authorising HSBC Bank plc to act as a Qualifying Intermediary for the purposes of Chapter 8A of Part 6 of the Taxes Consolidation Act, 1997, as amended.
- HSBC Issuer Services Depositary Nominee (UK) Ltd.
- HSBC Issuer Services Common Depositary Nominee (UK) Ltd.
- HSBC Client Holdings Nominee (UK) Limited
- HSBC Equity Nominee No. 2 (UK) Ltd.
- HSBC Equity Nominee No. 33 (UK) Ltd.
- HSBC Equity Nominee No. 34 (UK) Ltd.
- HSBC Equity Nominee No. 35 (UK) Ltd.
- HSBC Equity Nominee No. 65 (UK) Ltd.
- HSBC European Clients Depositary Receipts Nominee (UK) Ltd.
- HSBC Global Custody Nominee (UK) Ltd.
- HSBC Marking Name Nominee (UK) Ltd.
- HSBC Overseas Nominee (UK) Ltd.
- HSBC SOC Lloyds Clients Nominee (UK) Ltd.
- HSBC SPMS Nominee (UK) Ltd.
- MAGIM Client HSBC GIS Nominee (UK) Ltd.
- Midland Bank (Finch Lane) Nominees Ltd.
- Prudential Client HSBC GIS Nominee (UK) Ltd.
- AMP Client HSBC Custody Nominee (UK) Ltd.
- James Capel (Nominees) Limited
Schedule to letter of authorisation issued by the Revenue Commissioners to Brown Brothers Harriman & Company on 12 September, 2002.
The following entities are now covered by the letter dated 12th September 2002 issued by the Revenue Commissioners, authorising affiliated entities of Brown Brothers Harriman & Company to operate as Qualifying Intermediaries for the purposes of Chapter 8A of part 6 of the Taxes Consolidation Act, 1997, as amended.
- Brown Brothers Harriman & Co., Boston
- Brown Brothers Harriman & Co., New York
- Brown Brothers Harriman (Luxembourg) S. C. A.
Position at 21 January 2015.