HMRC Guidance references

Found 22 results.

[OFM03300] Definition of an offshore fund: Overview: Arrangements not within the definition of an offshore fund

[OFM04400] Meaning of offshore fund: other arrangements that create rights in the nature of co-ownership – Section 355(1)(c)TIOPA 2010

[OFM02100] Introduction: overview of the 2009 regime for offshore funds: Introduction

[OFM16500] Investors in non-reporting funds: exceptions to the charge to tax: interests in certain transparent funds – Regulation 29

[OFM04200] Meaning of an offshore fund: Corporate entities – S355(1)(a) TIOPA 2010

[OFM27320] Reporting funds: tax treatment of participants in reporting funds: participants chargeable to income tax: other non-transparent funds – Regulation 96

[OFM16550] Investors in non-reporting funds: exceptions to the charge to tax: rights in certain existing holdings – Regulation 30

[OFM05700] Meaning of mutual fund: conditions: condition 'C': realisation of investment by reference to NAV or an index: disposals of underlying fund assets – S356(6) TIOPA 2010

[OFM32600] Transitional rules: reporting fund previously not within definition of an offshore fund – Schedule 1 para (7)

[OFM17600] Investors in non-reporting funds: computation of offshore income gains: certain existing holdings – Regulation 43

[OFM06300] Exceptions to meaning of mutual fund: condition F: general – Section S357(4) TIOPA 2010

[OFM20000] Reporting Funds: introduction

[OFM04300] S355 (1)(b) TIOPA 2010

[OFM32200] Transitional rules: existing fund becomes non-reporting fund on 1 December 2009 – Schedule 1 para (2)

[OFM13200] Investors in non-reporting funds: distributions: the charge to tax: 'transparent' funds

[OFM02200] Introduction: overview of the 2009 regime for offshore funds: overview of the regime for funds

[OFM32100] Transitional rules: introduction – Schedule 1 para (2)

[OFM13100] Investors in non-reporting funds: distributions: the charge to tax: general

[OFM11100] The 2009 offshore funds regime: introduction: classification of funds

[OFM07100] Definition of an offshore fund: Transparent entities: Application of S103A TCGA 92 to interests in arrangements that create rights in the nature of co-ownership ownership – Section 103A TCGA 1992

[OFM04100] Meaning of an offshore fund: Introduction – S355 TIOPA 2010

[OFM27330] Reporting funds: tax treatment of participants in reporting funds: participants chargeable to income tax: transparent funds – Regulation 97