Guidance
Offshore funds (Self Assessment helpsheet HS265)
Find out how gains and income arising to UK investors from an interest in an offshore fund are taxed.
Documents
Details
This helpsheet explains:
- what an offshore fund is
- how gains and income arising to UK investors from an interest in an offshore fund are taxed
Updates to this page
Published 6 April 2023
Last updated 6 April 2025
show all updates
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Example dates shown in the section 'When to declare income from a reporting offshore fund' have been updated.
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First published.