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Contents

Official guidance
Investment Funds Manual

IFM37700 · Accruals basis elections

  • IFM37710 · Introduction
  • IFM37720 · Making an election
  • IFM37730 · Operation of charge
  • IFM37740 · Prevention of double taxation
  • IFM37750 · Creation of a loss
  • IFM37760 · Anti-avoidance
  • IFM37770 · Reporting
  1. Carried interest: Contents
  2. Accruals basis elections: contents

IFM37700 | Accruals basis elections: contents

From HM Revenue & Customs · Investment Funds Manual

Contents7 entries

  1. IFM37710Accruals basis elections: introduction
  2. IFM37720Accruals basis elections: making an election
  3. IFM37730Accruals basis elections: operation of charge
  4. IFM37740Accruals basis elections: prevention of double taxation
  5. IFM37750Accruals basis elections: creation of a loss
  6. IFM37760Accruals basis elections: anti-avoidance
  7. IFM37770Accruals basis elections: reporting
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