Certification for Zero-Rating – Guernsey POI licensees for category 2 controlled investments Step 1 of 3 33% This form should be completed by recipients of an Invitation to Consider Eligibility for Zero-rating letter, to identify those registered providers that are liable to pay CIFO levies and those that could not generate eligible complaints and therefore should be zero-rated. Please complete this form to certify on behalf of a registered provider licenced to carry out the restricted activity of advising, managing or dealing in connection with a category 2 controlled investment within the meaning of the Protection of Investors (Bailiwick of Guernsey) Law 1987. This should be completed no later than the date stated in the letter. The obligation to pay the levy is a legal requirement so it is important that the consideration of eligibility and the zero-rating certification is carried out by a staff member with the appropriate level of responsibility. If zero-ratings are claimed incorrectly, registered providers will be liable to pay the levy retrospectively as specified in the Guernsey Levy Schemes. Please note that registered providers that certify as eligible for zero-rating must advise CIFO if they later become no longer eligible for zero-rating. Registered providers should consider the guidelines on sufficiently-close relationships to decide whether the provider does business exclusively with those who could not be, or are sufficiently unlikely to be, eligible complainants. If you require assistance, please contact CIFO with your question at billing@CI-FO.org. How to Complete the Certification Once you have completed the form you will have an opportunity to review the document before certifying and submitting. You may wish to save or print a copy for your own records. Name of Entity* Name of person providing this certification* Job title* Organisation* Contact phone number* Contact Email Address* Please complete either statement 1 or 2 as appropriate for this entity.1. I certify that the entity listed is liable for the levy as it could give rise to eligible complaints in respect of the business of advising, managing or dealing in connection with a category 2 controlled investment under the Protection of Investors (Bailiwick of Guernsey) Law 1987 Yes 2. For what reason(s) are you certifying that the above entity is entitled to zero-rating? (please tick all the responses that apply)2(a) I certify that the entity listed is a General Partner and therefore zero-rated. Yes 2(b) I certify that the entity listed does not carry on the business of advising, managing or dealing in connection with a category 2 controlled investment under the Protection of Investors (Bailiwick of Guernsey) Law 1987 in or from the Bailiwick of Guernsey or is sufficiently unlikely to do so Yes 2(c) Having considered the guidelines on sufficiently-close relationships, I certify that the entity listed does this business exclusively with those who could not be, or are sufficiently unlikely to be, eligible complainants Yes Please review your submission below: {all_fields}Submission Date PhoneThis field is for validation purposes and should be left unchanged.
