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Contents

Official guidance

Investment Funds Manual

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IFM01000 · Introduction to Investment Funds Manual
IFM02000 · Taxation of authorised investment funds
IFM03000 · Investors in authorised investment funds (AIFs)
IFM04000 · Property authorised investment funds (PAIFs)
IFM05000 · Investors in property authorised investment funds (PAIFs)
IFM06000 · Tax elected funds (TEFs)
IFM07000 · Investors in tax elected funds (TEFs): tax treatment of distributions
IFM08000 · Authorised Contractual Schemes
IFM09000 · Reserved Investor Fund
IFM10000 · Taxation of unauthorised unit trusts (UUTs)
IFM11000 · Investors in unauthorised unit trusts (UUTs)
IFM12000 · Offshore funds: introduction and contents
IFM13000 · Offshore Funds: Participants in offshore funds
IFM14000 · Taxation of investment trusts
IFM15000 · Investors in investment trusts
IFM16000 · Exchanges, Mergers, Schemes of Reconstruction
IFM17000 · Genuine Diversity of Ownership (GDO)
IFM18000 · Investment transactions – the ‘investment transactions list’
IFM21000 · Real Estate Investment Trust : Background
IFM22000 · Real Estate Investment Trust : Conditions and Test
IFM23000 · Real Estate Investment Trust : Entry to the regime
IFM24000 · Real Estate Investment Trust : Property Rental Income
IFM24500 · Real Estate Investment Trust : Residual Income
IFM25000 · Real Estate Investment Trust : Capital Gains
IFM26000 · Real Estate Investment Trust : Leaving the regime
IFM27000 · Real Estate Investment Trust : Breaches of conditions
IFM28000 · Real Estate Investment Trust : Distributions
IFM29000 · Real Estate Investment Trust : Miscellaneous
IFM30000 · Real Estate Investment Trust : Joint Ventures
IFM36000 · Disguised investment management fees
IFM37000 · Carried interest
IFM40000 · Qualifying Asset Holding Companies
IFM03500 · Tax treatment of investors in Funds Investing in Non-Reporting Offshore Funds
IFM10110 · Unit trusts not within the UUT Regulations
IFM10120 · What is a collective investment scheme?
IFM12281 · Offshore Funds: Definition of an offshore fund: particular arrangements: general
IFM12334 · Offshore Funds: Meaning of ‘mutual fund’: Condition ‘C’ – s356(6) TIOPA 2010
IFM12335 · Offshore Funds: Meaning of ‘mutual fund’: Condition ‘C’ – s356(6) TIOPA 2010: introduction
IFM12446 · Offshore Funds: Overview of the offshore fund rules: overview of the treatment of UK investors
IFM17375 · Checking Condition C
IFM28300 · Real Estate Investment Trust : Distributions: Taxation of Investors: Corporation tax payers: CTA2010/S548 and S549

Investment Funds Manual
Checking Condition C

IFM17375 | Checking Condition C

From HM Revenue & Customs · Investment Funds Manual

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