Business tax – form

Collective Investment Schemes: Authorised Investment Funds - application into the Tax Elected Funds regime (CISC6)

Use form CISC6 if an Authorised Investment Fund (AIF) wishes to apply to HM Revenue and Customs (HMRC) for entry into the Tax Elected Funds (TEF) regime.



The form is non-statutory and is to assist AIFs and their representatives to make an application to HMRC for entry into the TEF regime under Part 4B of the AIF (Tax) Regulations SI2006/964.

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