Collection

Alternative Investment Fund Managers Directive tax mechanism

Find legislation, guidance and forms for the Alternative Investment Fund Managers Directive tax mechanism.

• From: HM Revenue & Customs
• Published: 29 January 2015

Legislation

You can find legislation for the Alternative Investment Fund Managers Directive tax mechanism in Part 3 of Schedule 17 to the Finance Act 2014.

Technical note and guidance

Read information about changes to partnership taxation and legislation in this technical note and guidance.

• A review of two aspects of the tax rules on partnerships
  • 28 March 2014
  • Consultation outcome
• Mixed Membership Partnership, AIFMs and Asset Disposal Rules: guidance
  • 28 March 2014
  • Policy paper

Election form and guidance

If you want to use the mechanism you must tell HMRC in writing. You must do this within 6 months of the end of the first account period that you want to use it. Use this form to tell HMRC of your intention.

• Alternative Investment Fund Managers: Election Form for Restricted Profits (HNWU12)
  • 12 May 2016
  • Form

Special return and guidance

Use this form to make a special return on restricted profits for an Alternative Investment Fund Managers partnership that uses the mechanism.

• Alternative Investment Fund Managers: Special Return and Notice for Restricted Profits (HNWU10)
  • 29 January 2015
  • Form

Vesting event form

Use this form to tell HMRC an Alternative Investment Fund Managers partnership that uses the mechanism has a deferral or vesting event during the year.

• Alternative Investment Fund Managers: Deferral and Vesting Form for Restricted Profits (HNWU11)
  • 29 January 2015
  • Form

Published 29 January 2015