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Contents

Official guidance
Investment Funds Manual

IFM37000 · Carried interest

  • IFM37100 · Overview
  • IFM37200 · Charging provisions
  • IFM37300 · Foreign chargeable gains
  • IFM37400 · Prevention of double taxation
  • IFM37500 · Anti-avoidance
  • IFM37600 · Interaction with Disguised Investment Management Fees rules
  • IFM37700 · Accruals basis elections
  • IFM37800 · Information provided in a tax return
  • IFM37850 · Tax packs
  1. Investment Funds Manual
  2. Carried interest: Contents

IFM37000 | Carried interest: Contents

From HM Revenue & Customs · Investment Funds Manual

Contents9 entries

  1. IFM37100Overview: Contents
  2. IFM37200Charging provisions: Contents
  3. IFM37300Foreign chargeable gains: Contents
  4. IFM37400Prevention of double taxation: Contents
  5. IFM37500Carried Interest: Anti-avoidance
  6. IFM37600Interaction with Disguised Investment Management Fees rules
  7. IFM37700Accruals basis elections: contents
  8. IFM37800Carried interest: information provided in a tax return
  9. IFM37850Carried interest: tax packs
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