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Contents

Official guidance
Investment Funds Manual

IFM09900 · Miscellaneous

  • IFM09910 · Personal portfolio bonds
  • IFM09920 · Investments in REITs
  • IFM09930 · Co-ownership contractual schemes - amendment to relevant legislation
  • IFM09940 · Co-ownership contractual schemes - Income arising in offshore funds
  1. Miscellaneous: contents
  2. Miscellaneous: Personal portfolio bonds

IFM09910 | Miscellaneous: Personal portfolio bonds

From HM Revenue & Customs · Investment Funds Manual

Regulation 60 adds RIFs to the table of categories of permitted property listed in section 520 Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005).

Read HMRC manual IPTM7700 for personal portfolio bonds guidance.

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