Policy paper

Statement of Practice 1 (2001)

Treatment of investment managers and their overseas clients.

• From: HM Revenue & Customs
• Published: 1 February 2001
• Last updated: 29 May 2026 — See all updates

Documents

Statement of Practice 1 (2001): treatment of Investment Managers and their overseas clients

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Statements applicable to individuals and companies (Income Tax and Corporation Tax).

Published 1 February 2001

Last updated 29 May 2026 + show all updates

1. 29 May 2026

   Update to Statement of Practice 01/2001 to reflect changes to the underlying legislation that took effect from 1 January 2026.

2. 1 February 2001

   First published.