Business tax – form

Collective Investment Schemes: application for approval as an investment trust (CISC8)

Use form CISC8 to apply for approval as an investment trust for accounting periods commencing 1 January 2012 or later.

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This form is for companies to apply for approval as an investment trust under Sections 1158 and 1159 CTA 2010 and Part 2 Chapter 1 SI 2011/2999. It is for use by companies applying for approval as an investment trust for accounting periods commencing 1 January 2012 or later. The application must be made to the Commissioners of HM Revenue and Customs before the end of the 90 day period which begins from the last day of the first accounting period for which approval is sought.

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