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Contents

Official guidance
Investment Funds Manual

IFM12500 · Offshore Funds: Reporting funds: computation of reportable income

  • IFM12510 · Introduction
  • IFM12520 · Duty to provide a computation
  • IFM12524 · Figures to be used in computation
  • IFM12526 · Adjustments for capital items
  • IFM12528 · Adjustments for special classes of income
  • IFM12542 · Equalisation
  • IFM12553 · Transactions not treated as trading
  • IFM12560 · Transparent funds
  1. Offshore Funds: Reporting funds: computation of reportable income: contents
  2. Offshore Funds: Reporting funds: computation of reportable income: duty to provide a computation

IFM12520 | Offshore Funds: Reporting funds: computation of reportable income: duty to provide a computation

From HM Revenue & Customs · Investment Funds Manual

Regulation 62 of SI 2009/3001

Reporting funds must provide a computation of their reportable income for each period of account for which the offshore funds regulations apply in accordance with regulations 62, 90 and 106.

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