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SAIM6000 | Collective investment schemes: overview and contents

From HM Revenue & Customs · Savings and Investment Manual

Page archived. Guidance now in the Investment Funds Manual.

Contents33 entries

  1. SAIM6010Collective investment schemes: introduction
  2. SAIM6020Collective investment schemes: authorised investment funds
  3. SAIM6030Collective investment schemes: authorised investment funds: the taxation of the investor
  4. SAIM6050Collective investment schemes: unauthorised unit trusts: introduction
  5. SAIM6060Collective investment schemes: unauthorised unit trusts: taxation overview
  6. SAIM6070Collective investment schemes: unauthorised unit trusts: loan relationships
  7. SAIM6080Collective investment schemes: unauthorised unit trusts: non- investment income and expenses and chargeable gains
  8. SAIM6090Collective investment schemes: unauthorised unit trusts: foreign income
  9. SAIM6100Collective investment schemes: unauthorised unit trusts: taxation of the investor
  10. SAIM6105Collective investment schemes: unauthorised unit trusts: taxation of the investor: foreign double tax relief
  11. SAIM6110Collective investment schemes: unauthorised unit trusts: equalisation
  12. SAIM6120Collective investment schemes: unauthorised unit trusts: administration
  13. SAIM6130Collective investment schemes: unauthorised unit trusts: liability of trustees
  14. SAIM6140Collective investment schemes: unauthorised unit trusts: liability of trustees: relief for excess payments
  15. SAIM6145Collective investment schemes: unauthorised unit trusts: liability of trustees: relief for excess payments: foreign tax pool
  16. SAIM6150Collective investment schemes: unauthorised unit trusts: exclusions
  17. SAIM6160Collective investment schemes: unauthorised unit trusts: enterprise zone schemes: introduction
  18. SAIM6170Collective investment schemes: unauthorised unit trusts: enterprise zone schemes: tax definition
  19. SAIM6180Collective investment schemes: unauthorised unit trusts: enterprise zone schemes: administration
  20. SAIM6190Collective investment schemes: unauthorised unit trusts: enterprise zone schemes: taxation of investors
  21. SAIM6200Collective investment schemes: unauthorised unit trusts: pension funds pooling schemes: introduction
  22. SAIM6210Collective investment schemes: unauthorised unit trusts: pension funds pooling schemes: tax definition
  23. SAIM6220Collective investment schemes: unauthorised unit trusts: pension funds pooling schemes: administration
  24. SAIM6230Collective investment schemes: unauthorised unit trusts: pension funds pooling schemes: taxation of the investor
  25. SAIM6300Collective investment schemes: offshore funds: overview
  26. SAIM6310Collective investment schemes: offshore funds: what is an offshore fund?
  27. SAIM6320Collective investment schemes: offshore funds: what is a non-qualifying fund?
  28. SAIM6330Collective investment schemes: offshore funds: investor request for fund status
  29. SAIM6340Collective investment schemes: offshore funds: occasions of charge
  30. SAIM6350Collective investment schemes: offshore funds: offshore income gains
  31. SAIM6360Collective investment schemes: offshore funds: offshore income gains: equalisation
  32. SAIM6370Collective investment schemes: offshore funds: offshore income gains: the tax charge
  33. SAIM6380Collective investment schemes: offshore funds: offshore income gains: share identification