Form

Request for clearance of GDO and equivalent conditions (CISC4)

Use Collective Investment Schemes form CISC4 to apply for offshore fund clearance of genuine diversity ownership (GDO) and equivalence conditions.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 29 May 2026 — See all updates

Documents

Genuine diversity of ownership (GDO) and equivalence clearance application

PDF, 638 KB, 4 pages

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Details

This form is non-statutory. It will help offshore funds and their representatives to make an application to HMRC for clearance. This is in relation to the GDO and similar conditions, under regulations 73 to 79 of The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001).

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

Published 4 April 2014

Last updated 29 May 2026 + show all updates

1. 29 May 2026

   The Genuine diversity of ownership (GDO) and equivalence clearance application form has been updated.

2. 14 July 2015

   Amended version uploaded

3. 4 April 2014

   First published.