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IFM13210 | Offshore Funds: participants in offshore funds: participants within the charge to corporation tax: introduction: contents

From HM Revenue & Customs · Investment Funds Manual

The following paragraphs provide guidance to UK resident investors in offshore funds who are liable to corporation tax on the income and distributions and on the offshore income gains and chargeable gains that arise from these investments.

Contents5 entries

  1. IFM13220Offshore Funds: participants in offshore funds: participants within the charge to corporation tax: reporting funds
  2. IFM13222Offshore Funds: participants in offshore funds: participants within the charge to corporation tax: reporting funds: reported income: general
  3. IFM13224Offshore Funds: participants in offshore funds: participants within the charge to corporation tax: reporting funds: reported income: equalisation
  4. IFM13230Offshore Funds: participants in offshore funds: participants within the charge to corporation tax: tax transparent reporting funds
  5. IFM13235Offshore Funds: participants in offshore funds: participants within the charge to corporation tax: reporting funds that are constant NAV funds