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HMRC internal manual

Guidance on Real Estate Investment Trusts

• From: HM Revenue & Customs
• Updated: 31 August 2016, see all updates

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1. Contents
2. GREIT
3. GREIT06000

Leaving the regime: contents

1. GREIT06005

   Overview
2. GREIT06010

   Effects of cessation: on property rental business, losses and accounting periods
3. GREIT06013

   Effects of cessation: on availability of relief for losses
4. GREIT06015

   Effects of cessation: deemed sale and reacquisition of assets
5. GREIT06020

   Termination by company
6. GREIT06025

   Exit by HMRC notice
7. GREIT06030

   Automatic termination
8. GREIT06035

   Early exit
9. GREIT06040

   Early exit: company notice within ten years of joining
10. GREIT06045

    Early exit: Direction by HMRC

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