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List of Authorised Qualifying Intermediaries and Authorised Withholding Agents together with Associated Nominee Companies for the purposes of Irish Dividend Withholding Tax

list of Authorised Qualifying Intermediaries and Authorised Withholding Agents
Name of Company Qualifying Intermediary or Authorised Withholding Agent Name of Associated Nominee Companies
ABN AMRO Bank N.V. Qualifying Intermediary
  • ABN AMRO Clearing Bank N.V.
  • ABN AMRO Global Custody Services N.V.
BNP Paribas Securities Services London Qualifying Intermediary
  • Securities Services Nominees Limited
  • Harewood Nominees Limited
  • Victoire Nominees Limited
  • Antin Nominees Limited
  • Aurora Nominees Limited
  • Lynchwood Nominees Limited
  • Luna Nominees Limited
BNP Paribas Securities Services with the following branches also covered:
  • BNP Paribas Securities Services Milano Branch
  • BNP Paribas Securities Services Frankfurt Branch
  • BNP Paribas Securities Services London Branch - Global Custody Operations
  • BNP Paribas Securities Services Singapore Branch
  • BNP Paribas Securities Services Australia Branch
Qualifying Intermediary None
BNY (Nominees) Limited Authorised Withholding Agent None
Brewin Dolphin Limited Qualifying Intermediary
  • Brewin 1762 Nominees Limited
  • Brewin Nominees Limited
  • Four Yards Nominees Limited
  • BDS Nominees Limited
  • Brewin Nominees (Channel Islands) Limited
  • Abda Nominees Limited
  • Giltspur Nominees Limited
  • Smittco Nominees Limited
Broadbridge Corporate Issuer Solutions Qualifying Intermediary None
Brown Brothers Harriman & Company Qualifying Intermediary
  • Brown Brothers Harriman Trustee
  • Services (Ireland) Ltd.
  • BBHISL Nominees Limited
C. Hoare & Co. Qualifying Intermediary
  • Hoares Bank Nominees
  • Messrs Hoare Trustees
Campbell O'Connor & Co. Qualifying Intermediary
  • Camocon SPIA Ltd.
  • Ashdale Investment Trust Services Ltd.
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
  • Citibank Nominees (Ireland) Limited
  • Scottish Provident (Irish Holdings) Ltd.
  • N.C.B. Trust Limited
  • National City Nominees Limited
  • CUIM Nominee Limited
  • Citifriends Nominee Limited
  • Citibank London Nominees Limited
  • Vidacos Nominees Limited
Computershare Investor Services (Ireland) Limited Qualifying Intermediary
  • Computershare Services Nominees (Ireland) Limited
  • Computershare Company Nominees Limited
Danske Bank A/S Qualifying Intermediary None
Davy Asset Management Limited Qualifying Intermediary Percy Nominees Limited
Davy Stockbrokers Qualifying Intermediary
  • Davy Nominees Ltd.
  • Davycrest Nominees Ltd.
Deutsche Bank AG London Branch Qualifying Intermediary
  • Morgan Nominees Limited
  • Channel Nominees Limited
  • Pembol Nominees Limited
  • BT CTAG Nominees Limited
  • BT Globenet Nominees Limited
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
  • Skerries Nominees Ltd.
  • Goodbody Stockbrokers Nominees Ltd.
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
  • Aurum Nominees
  • Russell Nominees
  • Quince Nominees
  • Investec Broking Nominees Ireland Limited
  • Harlequin Nominees
JP Morgan Chase Bank National Association Qualifying Intermediary
  • Chase Nominees Limited
  • Littledown Nominees Limited
  • Guaranty Nominees Limited
  • Hanover Nominees Limited
  • Equitable Nominees Limited
KAS Bank N.V. Qualifying Intermediary KAS Nominees Ltd.
Merrion Stockbrokers Ltd. Qualifying Intermediary Merrion Stockbrokers Nominee Ltd.
The Northern Trust Company Qualifying Intermediary
  • Nortrust Nominees Ltd.
  • IBI Nominees Ltd.
  • Northern Trust Nominees (Ireland) Limited
Northern Trust Global Services Ltd. Qualifying Intermediary None
Pershing Limited Qualifying Intermediary
  • Pershing Nominees Ltd.
  • Pershing International Nominees Ltd.
Platform Securities LLP Qualifying Intermediary Platform Securities Nominees Limited
Quilter Cheviot Limited Qualifying Intermediary Cheviot Capital (Nominees) Limited
RBC Investor Services Trust Qualifying Intermediary Roy Nominees Limited
Redmayne Bentley Qualifying Intermediary
  • Redmayne (Nominees) Limited
  • Redmayne Nominees PEP Limited
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

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 26th November 2014

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