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Contents

Official guidance
Savings and Investment Manual

SAIM6000 · Collective investment schemes: overview and contents

  • 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
  1. Collective investment schemes: overview and contents
  2. Collective investment schemes: unauthorised unit trusts: equalisation

SAIM6110 | Collective investment schemes: unauthorised unit trusts: equalisation

From HM Revenue & Customs · Savings and Investment Manual

Page archived. Guidance in the Investment Funds Manual.

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