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Contents

Official guidance
Investment Funds Manual

IFM02400 · Taxation of funds investing in non-reporting offshore funds (FINROF)

  • IFM02410 · Funds Investing in Non-Reporting Offshore Funds (FINROF): Introduction
  • IFM02420 · What is a Fund Investing in Non-Reporting Offshore Funds (FINROF)?
  • IFM02430 · Tax treatment of Funds Investing in Non-Reporting Offshore Funds (FINROF)
  • IFM02440 · Leaving the Funds Investing in Non-Reporting Offshore Funds (FINROF) regime
  1. Taxation of funds investing in non-reporting offshore funds (FINROF)
  2. Tax treatment of Funds Investing in Non-Reporting Offshore Funds (FINROF)

IFM02430 | Tax treatment of Funds Investing in Non-Reporting Offshore Funds (FINROF)

From HM Revenue & Customs · Investment Funds Manual

The purpose of the regime is to move the point of taxation from the fund to investors and ensure that the right amount of tax is paid by them. Taxation of investors in FINROFs is addressed at IFM03500.

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