Business tax – form

Collective Investment Schemes: Offshore Funds - request for clearance of GDO and Equivalence conditions (CISC4)

Use form CISC4 if you are an Offshore Fund and wish to apply for clearance in respect of the Genuine Diversity Ownership (GDO) and Equivalence conditions.

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This form is non-statutory and is to assist Offshore Distributing Funds and their representatives to make an application to HM Revenue and Customs for clearance in relation to the GDO and Equivalence conditions under Regulations 73 - 79 SI2009/3001.

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