IFM12632 | Offshore Funds: Reporting funds: reporting obligations: provision of information to HMRC: introduction

Regulations 106 and 107 of SI 2009/3001

As well as providing information to participants for each reporting period, offshore funds within the reporting fund regime are also required by the Regulations to provide information to HMRC either as a matter of course (regulation 106 – see IFM12634) or in response to a written notice from HMRC (regulation 107 – see IFM12636). A failure to provide such information at the appropriate time may result in a breach (see IFM12700 onwards).