Guidance and regulation

Sort by

Approved offshore reporting funds

Find a list of offshore funds that have applied for and been approved as reporting funds.
- From: HM Revenue & Customs
- Updated: 14 May 2024
How to contact the Collective Investment Schemes Centre

Find the postal addresses, email addresses, telephone and fax numbers for the Collective Investment Schemes Centre (CISC).
- From: HM Revenue & Customs
- Updated: 6 December 2021
Foreign equivalents to UK-REITs

List of foreign structures that are considered by HM Revenue and Customs to be equivalents to UK-REITs.
- From: HM Revenue & Customs
- Updated: 12 June 2008
Unauthorised unit trusts and pension fund pooling schemes

Find out about unauthorised unit trusts, how to apply to HM Revenue and Customs (HMRC) for exempt status and annual filing rules.
- From: HM Revenue & Customs
- Updated: 10 September 2015
Reporting Funds: list of acceptable GAAPs

List of Generally Accepted Accounting Practices that HMRC will accept for Reporting Fund status.
- From: HM Revenue & Customs
- Updated: 6 February 2014
Unauthorised Unit Trusts: tax year 2014 to 2015

Changes to Unauthorised Unit Trusts for tax year 2014 to 2015.
- From: HM Revenue & Customs
- Updated: 10 April 2015
Unauthorised unit trusts: tax year 2013 to 2014

Changes to unauthorised unit trusts for tax year 2013 to 2014.
- From: HM Revenue & Customs
- Updated: 14 December 2015

7 results