IFM09720 | Administrative requirements: Provision of information to investors

Regulation 35 requires the operator of a RIF to, in relation to each accounting period, provide investors with sufficient information to meet their tax obligations within 6 months after the end of the accounting period of the RIF (the “information reporting date”).

This is a similar obligation to that placed on operators of Co-ownership Authorised Contractual Schemes (CoACS), and the CoACS guidance in HMRC manual IFM08220 provides further details on what HMRC would expect to be provided in this regard.