United Hampshire US Real Estate Investment Trust announced on Dec, 26 2025 that, for the period from Jan, 1 2026 to Mar, 31 2026, it has not been engaged in a trade or business in the United States.

The manager said no portion of the distribution for this period is subject to withholding under Section 1446 of the U.S. Internal Revenue Code, and that any U.S.-source interest may be treated by unitholders as portfolio interest.

The statement serves as a qualified notice under Sections 1.1446-4(b)(4) and 1.1446(f)-4(b)(3) of the U.S. Treasury Regulations. For further enquiries, investors may contact the trust’s investor relations team or its unit registrar.