This document gives guidance on the disguised investment management fees legislation, introduced by Finance Bill 2015.
PDF, 361KB, 26 pages
This document provides information on the disguised investment management fees legislation in chapter 5E of the Income Tax Act 2007.
This guidance reflects the responses received on the draft legislation, and takes account of changes made to the draft legislation which was published at Autumn Statement.
25 March 2015
HM Revenue & Customs
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