You should fill in this form if:
- your firm is a partnership, including a Limited Liability Partnership (LLP), that includes managing one or more alternative investment funds
- you have made an election under S863H ITTOIA 2005 for your firm to use the new Alternative Investment Fund Managers (AIFM) mechanism introduced by Finance Bill 2014
- one or more individual members of your firm has allocated relevant restricted profits to the AIFM partner in your firm
- some of the allocated profit was due to vest in the tax year for which you are currently preparing returns
This form should be filled in at the same time as the AIFM Partners self-assesment tax return and both forms should be sent directly to the HMRC Alternative Investment Fund Directive (AIFMD) team.
You need to fill in one of these forms for each individual for who there is a deferral or vesting event during the year.