Form

Alternative Investment Fund Managers: Election Form for Restricted Profits (HNWU12)

Use this form to elect to use the Alternative Investment Fund Managers (AIFM) mechanism for an AIFM partnership.

From:
HM Revenue & Customs
Published
7 March 2014
Last updated
12 May 2016 — See all updates

Documents

Alternative Investment Fund Managers: Election Form for Restricted Profits

PDF, 199 KB, 2 pages

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Details

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
  • the firm wishes to elect to use the Alternative Investment Fund Managers (AIFM) mechanism for members of the partnership/LLP to allocate their ‘relevant restricted profits’ as set out in Section 863I-L of Income Tax (Trading and Other Income) Act 2005 to the firm
  • you have the authority to make the election on behalf of the firm

The signatory of the form must have the authority to act on behalf of the firm, and by filling in the form confirms that the partnership or LLP is an AIFM firm within the meaning of the legislation.

Email HM Revenue and Customs to ask for this form in Welsh (Cymraeg).

Published 7 March 2014
Last updated 12 May 2016 + show all updates

  1. A new version of the alternative investment fund managers mechanism election form has been published.

  2. An amended version of the election form has been added to this document.

  3. First published.

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