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HMRC internal manual

Capital Gains Manual

Open-ended investment companies (OEICs): scope of instructions

These instructions deal only with the capital gains aspects of the tax treatment ofopen-ended investment companies (OEICs) incorporated in the UK. You will find generalinstructions on OEICs (which are a form of authorised investment fund) at CTM48000+. Thereare instructions on the position of shareholders in OEICs at CG57750+.