Policy paper

Charity Commission regulations: common investment funds and charity authorised investment funds

Regulations outlining the reporting requirements for CIFs.



Common investment funds are collective investment schemes that only charities can invest in and are charitable in law.

The Charities (Annual Return) (Common Investment Funds and Charity Authorised Investment Funds) Regulations 2015 were made on 22 December 2015 and came into force on 1 January 2016.