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HMRC internal manual

Capital Gains Manual

Unit and investment trusts: unit trust schemes: general

The capital gains aspects of authorised unit trusts (which are, along with open-endedinvestment companies, a form of authorised investment fund – see CG 41302) are dealtwith at CG41310 - CG41311 and at CG41330 - CG41332. More general instructions on the taxtreatment of authorised investment funds can be found at CTM48000+. Unauthorised unittrusts are dealt with at CG41310 - CG41311 and at CG41350 - CG41354. Further instructionscan be found at CTM48130 and IM4176+.