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Contents

Official guidance
Investment Funds Manual

IFM06000 · Tax elected funds (TEFs)

  • IFM06100 · Introduction and conditions of membership for the TEF regime
  • IFM06200 · Application process and effects of entry to the TEF regime
  • IFM06300 · Tax treatment and distributions made by TEFs
  • IFM06400 · Provisions for providing tax information to investors
  • IFM06500 · Breaches of conditions
  • IFM06600 · Leaving the TEF regime
  1. Investment Funds Manual
  2. Tax elected funds (TEFs)

IFM06000 | Tax elected funds (TEFs)

From HM Revenue & Customs · Investment Funds Manual

Contents6 entries

  1. IFM06100Tax elected funds (TEFs): introduction and conditions of membership for the TEF regime
  2. IFM06200Tax elected funds (TEFs): application process and effects of entry to the TEF regime
  3. IFM06300Tax elected funds (TEFs): tax treatment and distributions made by TEFs
  4. IFM06400Tax elected funds (TEFs): provisions for providing tax information to investors
  5. IFM06500Tax elected funds (TEFs): breaches of conditions
  6. IFM06600Tax elected funds (TEFs): leaving the TEF regime
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