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Contents

Official guidance
Investment Funds Manual

IFM08400 · Authorised Contractual Schemes: Other tax issues

  • IFM08410 · Authorised Contractual Schemes (ACS): Double Tax Relief and Tax Treaties
  • IFM08420 · Authorised Contractual Schemes (ACS): Stamp Taxes
  • IFM08430 · Authorised Contractual Schemes (ACS): VAT
  • IFM08440 · Co-ownership Authorised Contractual Schemes (CoACS): Unique Taxpayer Reference (UTR)
  1. Authorised Contractual Schemes: Other tax issues: contents
  2. Authorised Contractual Schemes (ACS): VAT

IFM08430 | Authorised Contractual Schemes (ACS): VAT

From HM Revenue & Customs · Investment Funds Manual

Investment management

The supply of services of managing an ACS is exempt from VAT under item 9(aa) of Group 5 of Schedule 9 to the VAT Act 1994. See VATFIN5000 for more details.

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