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Official guidance
International Manual

INTM340500 · DT claims and applications: Collective Investment Vehicles

  • INTM340510 · DT claims and applications: Collective Investment Vehicles
  • INTM340520 · DT claims and applications: Collective Investment Vehicles
  • INTM340530 · DT claims and applications: Collective Investment Vehicles
  • INTM340540 · DT claims and applications: Collective Investment Vehicles
  • INTM340550 · DT claims and applications: Collective Investment Vehicles
  1. DT claims and applications: Collective Investment Vehicles
  2. DT claims and applications: Collective Investment Vehicles

INTM340530 | DT claims and applications: Collective Investment Vehicles

From HM Revenue & Customs · International Manual

Claims by investment vehicles in corporate form

A collective investment vehicle in corporate form, often called an investment company,is the beneficial owner of income arising from its investments.

But a company that manages investments for a fund or unit trust is not aninvestment company.

If you have a claims from an investment company or other collective investment vehicle incorporate form you should look at the guidance for claims by companies at (INTM335000)

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