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IFM04400 | Property authorised investment funds (PAIFs): Deducting and accounting for tax from distributions

From HM Revenue & Customs · Investment Funds Manual

Contents7 entries

IFM04410Property authorised investment funds (PAIFs): Deducting and accounting for tax from distributions: introduction
IFM04420AIFs: Property authorised investment funds (PAIFs): deducting and accounting for tax from distributions: deduction of tax from distributions made by PAIFs
IFM04430AIFs: Property authorised investment funds (PAIFs): deducting and accounting for tax from distributions: gross payments of property income distributions
IFM04440AIFs: Property authorised investment funds (PAIFs): deducting and accounting for tax from distributions: the reasonable belief test with respect to gross payments
IFM04450AIFs: Property authorised investment funds (PAIFs): deducting and accounting for tax from distributions: certificates of deduction of tax
IFM04460AIFs: Property authorised investment funds (PAIFs): deducting and accounting for tax from distributions: submitting returns
IFM04470AIFs: Property authorised investment funds (PAIFs): deducting and accounting for tax from distributions: collection and payment of tax