Form

Send your exemption election report for collective investment vehicles to HMRC

Use this template to send annual exemption election reports for collective investment vehicles to HMRC.

• From: HM Revenue & Customs
• Published: 24 February 2020
• Last updated: 24 June 2020 — See all updates

Documents

Exemption election report template

ODS, 19.5 KB

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Details

You must register to send exemption election reports to HMRC before you can submit your report.

Once you’ve registered we’ll send you instructions on how to use the Secure Data Exchange Service (SDES) to send your report. Your report must be submitted using SDES.

You must then:

1. Download the exemption election report template and use your collective investment vehicle or qualifying company’s records to fill in the exemption election report template.

2. Save the exemption election report with the request name shown on your SDES upload screen.

3. Upload your exemption election report to the SDES.

You must send your exemption election report to HMRC within 12 months of the end of either the collective investment vehicle’s or qualifying company’s reporting period.

If you do not submit your report within 12 months, HMRC may revoke the exemption.

Published 24 February 2020
Last updated 24 June 2020 + show all updates

1. 24 June 2020

   Instructions on how to complete and submit an exemption election report have been updated.

2. 13 March 2020

   Information about when you must send a report to HMRC has been updated.

3. 24 February 2020

   First published.