Collective Investment Schemes

Guidance and regulation

Approved offshore reporting funds
- Guidance
- 22 April 2024
- HM Revenue & Customs
How to contact the Collective Investment Schemes Centre
- Detailed guide
- 6 December 2021
- HM Revenue & Customs
Foreign equivalents to UK-REITs
- Detailed guide
- 12 June 2008
- HM Revenue & Customs
Reporting Funds: list of acceptable GAAPs
- Guidance
- 6 February 2014
- HM Revenue & Customs
Unauthorised Unit Trusts: tax year 2014 to 2015
- Detailed guide
- 10 April 2015
- HM Revenue & Customs

See more guidance and regulation in this topic

Policy papers and consultations

Draft regulations: The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2019
- 20 March 2020
- HM Revenue & Customs
- Consultation outcome
- Date closed 25 October 2019

See more policy papers and consultations in this topic

Organisations

HM Revenue & Customs