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Find out about making investments for someone who does not have mental capacity.
Find out how to apply to be a UK Real Estate Investment Trust if you're a company or group of companies who invests in properties.
Find out about Authorised Investment Funds (AIFs) including certificate of resident requests, new fund set up and tax payments, returns and vouchers.
Find out about tax as a landlord, and how to work out your rental income if you rent out property.
Find out about the tax rules on pension scheme investments and what the tax charges will be if certain conditions are not met.
When and how you need to report disposals of UK property or land to HMRC and pay Capital Gains Tax if you're not a resident in the UK.
This Tax Information and Impact Note is about Authorised Investment Funds which mainly invest in assets generating interest returns and income from property to distribute to investors.
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