IFM06410 | Tax elected funds (TEFs): provisions for providing tax information to investors: introduction

This chapter sets out the tax information that should be provided by TEFs to investors. In particular, it covers:

• the basic rules that apply to distributions made by companies (and authorised investment funds) (see IFM06420),

• optional alternative rules for authorised investment funds making more than one type of distribution which allows them to make the information that would ordinarily be sent in a tax voucher to be made available to investors by electronic or alternative means and what information investors should retain (see IFM06430), and

• obtaining approval for consolidated tax vouchers (see IFM06440).