SolvedSDLTM24720 | Reserved Investor Fund (RIF): Introduction
From HM Revenue & Customs · Stamp Duty Land Tax Manual
A Reserved Investor Fund (RIF) is a type of Co-ownership Contractual Scheme (CoCS) which is open to professional and institutional investors, providing more flexibility than existing UK alternatives where the scheme has elected into the RIF tax regime.
Further guidance can be found at SDLTM31315 .
More information about RIFs can be found in the Investment Funds Manual at IFM9000