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Official guidance
Investment Funds Manual

IFM36300 · Disguised fees

  • IFM36305 · Introduction
  • IFM36310 · Condition 1 - Performs investment management services
  • IFM36315 · Condition 2 - A management fee arising to the individual (from 22 October 2015 onwards)
  • IFM36325 · Condition 3 - The sum arising must be untaxed
  • IFM36330 · The enjoyment conditions - overview
  • IFM36335 · The enjoyment conditions - special provisions for companies
  • IFM36340 · Definition of management fee
  • IFM36345 · Sums arising from 6 April 2015 to 5 April 2016 - Involvement of a partnership in the arrangements
  • IFM36350 · Condition 2 (sums arising on or after 6 April 2015 and before 22 October 2015) - A management fee arising to the individual
  • IFM36360 · Sums arising from funds retained under the Alternative Investment Fund Managers Directive (AIFMD) (Directive 2011/61/EU)
  • IFM36364 · Managed accounts and other parallell structures (from 6 April 2016)
  1. Disguised investment management fees: Contents
  2. Disguised fees: Contents

IFM36300 | Disguised fees: Contents

From HM Revenue & Customs · Investment Funds Manual

Contents11 entries

  1. IFM36305Disguised fees: Introduction
  2. IFM36310Disguised fees: Condition 1 - Performs investment management services
  3. IFM36315Disguised fees: Condition 2 - A management fee arising to the individual (from 22 October 2015 onwards): Contents
  4. IFM36325Disguised fees: Condition 3 - The sum arising must be untaxed
  5. IFM36330Disguised fees: The enjoyment conditions - overview
  6. IFM36335Disguised fees: The enjoyment conditions - special provisions for companies
  7. IFM36340Disguised fees: Definition of management fee
  8. IFM36345Disguised fees: Sums arising from 6 April 2015 to 5 April 2016 - Involvement of a partnership in the arrangements
  9. IFM36350Disguised fees: Condition 2 (sums arising on or after 6 April 2015 and before 22 October 2015) - A management fee arising to the individual: Contents
  10. IFM36360Disguised fees: Sums arising from funds retained under the Alternative Investment Fund Managers Directive (AIFMD) (Directive 2011/61/EU)
  11. IFM36364Disguised Fees: Managed accounts and other parallell structures (from 6 April 2016): Contents
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