This annual return should be completed by the body corporate appointed Manager under the Scheme(s) regulating the common investment fund (CIF). It must be:
- completed if the CIF is registered with the commission and the gross income of the CIF is over £10,000 in the financial year covered by this annual return
- sent to the commission within 10 months of the end of the CIF’s financial year
Within the same period, the Manager must also submit a copy of the Manager’s annual report and the CIF’s annual accounts.