Guidance

Reporting Funds: list of acceptable GAAPs

List of Generally Accepted Accounting Practices that HMRC will accept for Reporting Fund status.

Documents

HMRC: Reporting Funds list of acceptable GAAPs - Offshore Funds Manual OFM13550

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Details

Attached is a list of Generally Accepted Accounting Practices (GAAPs) that HM Revenue and Customs (HMRC) will accept in respect of applications for Reporting Fund status.

Further GAAPs may be added as applications are received from funds wishing to prepare accounts using GAAPs that do not yet appear on this list.

Published 6 February 2014