Business tax – form

Collective Investment Schemes: genuine diversity of ownership clearance (CISC5)

Use form CISC5 to apply for advance clearance to show that an Authorised Investment Fund meets the genuine diversity of ownership condition.

Document

Detail

Use this form to ask HM Revenue and Customs (HMRC) to give an Authorised Investment Fund advance clearance for the genuine diversity of ownership (GDO) condition.

To get clearance the fund must meet the GDO condition under Regulation 9A of the Authorised Investment Funds (Tax) Regulations 2006 (SI 2006/964).