Genuine diversity of ownership clearance (CISC5)

Use form CISC5 for advance clearance if an Authorised Investment Fund meets the genuine diversity of ownership condition.


Authorised Investment Funds – genuine diversity of ownership (GDO) clearance application

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Use this form to ask 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 AIF (Tax) Regulations 2006 (SI 2006/964).

Email HMRC to ask for this form in Welsh (Cymraeg).

Published 4 April 2014