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Official guidance
Investment Funds Manual

IFM07000 · Investors in tax elected funds (TEFs): tax treatment of distributions

  • IFM07100 · Introduction
  • IFM07200 · Trail commission
  • IFM07300 · Investors in tax elected funds (TEFs): TEF distributions (dividends) - investors within the charge to corporation tax
  • IFM07400 · IFM07400 Investors in tax elected funds (TEFs): TEF distributions (non-dividend) - investors within the charge to corporation tax (CT): distributions
  • IFM07500 · Investors in tax elected funds (TEFs): investors within the charge to corporation tax (CT): disposals
  • IFM07600 · Investors in tax elected funds (TEFs): TEF distributions (dividends): investors within the charge to income tax
  • IFM07700 · Investors in tax elected funds (TEFs): TEF distributions (non-dividend): investors within the charge to income tax
  • IFM07800 · Investors in tax elected funds (TEFs): investors within the charge to income tax (IT): disposals
  1. Investment Funds Manual
  2. Investors in tax elected funds (TEFs): tax treatment of distributions

IFM07000 | Investors in tax elected funds (TEFs): tax treatment of distributions

From HM Revenue & Customs · Investment Funds Manual

Contents8 entries

  1. IFM07100Investors in tax elected funds (TEFs): tax treatment of distributions: introduction
  2. IFM07200Investors in tax elected funds (TEFs): tax treatment of distributions: trail commission
  3. IFM07300Investors in tax elected funds (TEFs): TEF distributions (dividends) - investors within the charge to corporation tax
  4. IFM07400IFM07400 Investors in tax elected funds (TEFs): TEF distributions (non-dividend) - investors within the charge to corporation tax (CT): distributions
  5. IFM07500Investors in tax elected funds (TEFs): investors within the charge to corporation tax (CT): disposals
  6. IFM07600Investors in tax elected funds (TEFs): TEF distributions (dividends): investors within the charge to income tax
  7. IFM07700Investors in tax elected funds (TEFs): TEF distributions (non-dividend): investors within the charge to income tax
  8. IFM07800Investors in tax elected funds (TEFs): investors within the charge to income tax (IT): disposals
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