Guidance
Tax rules for the Reserved Investor Fund (RIF) — technical note
This technical document is designed to help HMRC customers understand and apply legislation relating to the Reserved Investor Fund (RIF).
Documents
Details
This technical note is produced to assist customers and their representatives in understanding and applying the Reserved Investor Fund (RIF) legislation.
It provides commentary on the main rules applicable to schemes that have given a valid entry notice into the RIF regime, and the tax rules applicable to investors in such schemes.
Updates to this page
Published 17 September 2025