Business tax – form

Collective Investment Schemes: notice of entry into the Property Authorised Investment Funds regime (CISC7)

Use form CISC7 for an Authorised Investment Fund that wishes to give notice to HM Revenue and Customs (HMRC) of entry into the Property Authorised Investment Funds (PAIF) regime.

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The form is non-statutory and is to assist Authorised Investment Funds and their representatives to give notice to HMRC of entry into the PAIF regime under Part 4A of the Authorised Investment Funds (Tax) Regulations SI2006/964.

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