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Official guidance
Investment Funds Manual

IFM09600 · Ceasing to be a RIF

  • IFM09605 · Introduction
  • IFM09610 · The scheme ceases to meet one or more of the conditions in section 20(1) F(No2)A 2024
  • IFM09620 · Ceasing to meet one or more of the qualifying conditions in the regulations
  • IFM09630 · Ceasing to be RIF: Requirement to notify HMRC of a breach of qualifying conditions
  • IFM09640 · Ceasing to be RIF: Exit notices given by the operator of a RIF – Regulation 22
  • IFM09650 · Declaration by designated HMRC officer that a RIF is treated as if entry notice had never been given - Regulation 23
  • IFM09660 · Cessation notice given to RIF operator - Regulation 24
  • IFM09665 · Cessation notice given to RIF operator - Regulation 24: Example
  • IFM09670 · Cessation notice given to RIF operator - Regulation 24: Time cessation notices take effect
  • IFM09680 · Deemed Disposals - Regulation 25
  1. Ceasing to be a RIF: contents
  2. Ceasing to be a RIF: Deemed Disposals - Regulation 25

IFM09680 | Ceasing to be a RIF: Deemed Disposals - Regulation 25

From HM Revenue & Customs · Investment Funds Manual

Where a scheme ceases to be a RIF, the participants are deemed to have disposed of and reacquired their units in a RIF (Regulation 25(1)). (IFM09345)

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