Regulation 106 | Reporting requirements

(1)A reporting fund must provide the following information to HMRC in relation to each period of account—

(a)subject to paragraph (3), its audited accounts ...;^F1F2

(b)its computation of its reportable income for the period of account based on its audited accounts (see Chapter 5 or 6A, as the case may be);^F3

(c)a copy of the report made available to participants for each reporting period falling within the period of account (including, for each reporting period, the information specified in regulation 92(1) or 92D, as the case may be);^F4

(d)the reported income of the fund for each reporting period falling within the period of account;

(e)the amount actually distributed to participants in respect of each reporting period falling within the period of account;

(f)the number of units in the fund in issue at the end of each reporting period falling within the period of account;

(g)the amount of the reported income per unit of interest in the fund in respect of each reporting period falling within the period of account;

(h)a declaration confirming that the fund has complied with the obligations specified in regulations 53 and 58.

(2)The information specified in paragraph (1) must be provided within six months of the end of the period of account.

(3)A reporting fund may provide unaudited accounts for a period of account if HMRC are satisfied, in relation to that period, that—^F5

(a)it would be impossible to provide audited accounts or unreasonable to expect them to be provided, and^F5F6

(b)there is no reason to believe that the unaudited accounts cannot be relied upon for the purposes of calculating reportable income.^F5