IFM41000 | Remittance basis and FIG regime: contents
From HM Revenue & Customs · Investment Funds Manual
Contents6 entries
- IFM41010Remittance basis: overview
- IFM41020Remittance basis and FIG regime: qualifying conditions
- IFM41030Remittance basis and FIG regime: calculating the foreign proportion of income and gains
- IFM41040Remittance basis and FIG regime: when an individual ceases to provide investment management services
- IFM41050Remittance basis: when a company ceases to be a QAHC
- IFM41060Remittance basis: interaction with mixed fund rules