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Contents

Official guidance
Investment Funds Manual

IFM11000 · Investors in unauthorised unit trusts (UUTs)

  • IFM11100 · Introduction
  • IFM11200 · Investors in an exempt unauthorised unit trust (EUUT) – distributions
  • IFM11300 · Investors in an exempt unauthorised unit trust (EUUT) – disposals
  • IFM11400 · Investors in a non-exempt unauthorised unit trust (NEUUT) – distributions
  • IFM11500 · Investors in a non-exempt unauthorised unit trust (NEUUT) – disposals
  • IFM11600 · Investors in a mixed unauthorised unit trust (MUUT) – distributions
  • IFM11700 · Investors in a mixed unauthorised unit trust (MUUT) – disposals
  • IFM11800 · Non-resident investors in an exempt unauthorised unit trust (EUUT)
  1. Investors in unauthorised unit trusts (UUTs): Contents
  2. Investors in unauthorised unit trusts (UUTs): introduction

IFM11100 | Investors in unauthorised unit trusts (UUTs): introduction

From HM Revenue & Customs · Investment Funds Manual

Unit holders in an unauthorised unit trust (UUT) may be taxable on income distributions and on any gain on disposal, depending on their own status and whether the UUT is an exempt unauthorised unit trust, a non-exempt unauthorised unit trust or a mixed unauthorised unit trust.

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