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Contents

Official guidance
Investment Funds Manual

IFM05500 · Investors in property authorised investment funds (PAIFs): investors within the charge to income tax

  • IFM05510 · Property income distributions
  • IFM05520 · PAIF distributions (interest)
  • IFM05530 · AIFs: Investors in property authorised investment funds (PAIFs): investors within the charge to income tax - PAIF distributions (dividends)
  • IFM05540 · AIFs: Property authorised investment funds (PAIFs): tax treatment of distributions in the hands of investors: investors within the charge to income tax - disposals
  1. Investors in property authorised investment funds (PAIFs): investors within the charge to income tax
  2. AIFs: Investors in property authorised investment funds (PAIFs): investors within the charge to income tax - PAIF distributions (dividends)

IFM05530 | AIFs: Investors in property authorised investment funds (PAIFs): investors within the charge to income tax - PAIF distributions (dividends)

From HM Revenue & Customs · Investment Funds Manual

Under regulation 69Z20 SI 2006/964, PAIF distributions (dividends) received by investors are treated in the same manner as any other UK company dividend.

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