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Official guidance

Savings and Investment Manual

SAIM6000 · Collective investment schemes: overview and contents

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SAIM6010 · Collective investment schemes: introduction
SAIM6020 · Collective investment schemes: authorised investment funds
SAIM6030 · Collective investment schemes: authorised investment funds: the taxation of the investor
SAIM6050 · Collective investment schemes: unauthorised unit trusts: introduction
SAIM6060 · Collective investment schemes: unauthorised unit trusts: taxation overview
SAIM6070 · Collective investment schemes: unauthorised unit trusts: loan relationships
SAIM6080 · Collective investment schemes: unauthorised unit trusts: non- investment income and expenses and chargeable gains
SAIM6090 · Collective investment schemes: unauthorised unit trusts: foreign income
SAIM6100 · Collective investment schemes: unauthorised unit trusts: taxation of the investor
SAIM6105 · Collective investment schemes: unauthorised unit trusts: taxation of the investor: foreign double tax relief
SAIM6110 · Collective investment schemes: unauthorised unit trusts: equalisation
SAIM6120 · Collective investment schemes: unauthorised unit trusts: administration
SAIM6130 · Collective investment schemes: unauthorised unit trusts: liability of trustees
SAIM6140 · Collective investment schemes: unauthorised unit trusts: liability of trustees: relief for excess payments
SAIM6145 · Collective investment schemes: unauthorised unit trusts: liability of trustees: relief for excess payments: foreign tax pool
SAIM6150 · Collective investment schemes: unauthorised unit trusts: exclusions
SAIM6160 · Collective investment schemes: unauthorised unit trusts: enterprise zone schemes: introduction
SAIM6170 · Collective investment schemes: unauthorised unit trusts: enterprise zone schemes: tax definition
SAIM6180 · Collective investment schemes: unauthorised unit trusts: enterprise zone schemes: administration
SAIM6190 · Collective investment schemes: unauthorised unit trusts: enterprise zone schemes: taxation of investors
SAIM6200 · Collective investment schemes: unauthorised unit trusts: pension funds pooling schemes: introduction
SAIM6210 · Collective investment schemes: unauthorised unit trusts: pension funds pooling schemes: tax definition
SAIM6220 · Collective investment schemes: unauthorised unit trusts: pension funds pooling schemes: administration
SAIM6230 · Collective investment schemes: unauthorised unit trusts: pension funds pooling schemes: taxation of the investor
SAIM6300 · Collective investment schemes: offshore funds: overview
SAIM6310 · Collective investment schemes: offshore funds: what is an offshore fund?
SAIM6320 · Collective investment schemes: offshore funds: what is a non-qualifying fund?
SAIM6330 · Collective investment schemes: offshore funds: investor request for fund status
SAIM6340 · Collective investment schemes: offshore funds: occasions of charge
SAIM6350 · Collective investment schemes: offshore funds: offshore income gains
SAIM6360 · Collective investment schemes: offshore funds: offshore income gains: equalisation
SAIM6370 · Collective investment schemes: offshore funds: offshore income gains: the tax charge
SAIM6380 · Collective investment schemes: offshore funds: offshore income gains: share identification

Collective investment schemes: overview and contents
Collective investment schemes: introduction

SAIM6010 | Collective investment schemes: introduction

From HM Revenue & Customs · Savings and Investment Manual

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