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HMRC internal manual

Guidance on Real Estate Investment Trusts

From
HM Revenue & Customs
Updated
, see all updates

Distributions: contents

  1. GREIT08005
    General
  2. GREIT08008
    90% distribution requirement
  3. GREIT08010
    Attribution rules
  4. GREIT08020
    Attribution rules: category (a) – 90% mandatory distribution
  5. GREIT08023
    Attribution rules: category (a) – 90% mandatory distribution: examples
  6. GREIT08025
    Attribution rules: category (b) - income from taxable activities
  7. GREIT08028
    Attribution rules: category (b) - income from taxable activities: examples
  8. GREIT08030
    Attribution rules: category (c) - other income of the tax-exempt business
  9. GREIT08033
    Attribution rules: category (c) - other income of the tax-exempt business: consequences of Category (b) choices: example
  10. GREIT08034
    Attribution rules: category (c) - other income of the tax-exempt business: examples
  11. GREIT08035
    Attribution rules: category (d) - gains of the tax-exempt business
  12. GREIT08040
    Attribution rules: category (e) - other
  13. GREIT08045
    Attribution rules: interim distributions
  14. GREIT08050
    Attribution rules: first accounting period as a UK-REIT
  15. GREIT08053
    Attribution rules: first accounting period as a UK-REIT: example
  16. GREIT08055
    Attribution rules: leaving the regime and liquidations
  17. GREIT08060
    Administration by UK-REIT
  18. GREIT08065
    Administration: quarterly returns
  19. GREIT08070
    Administration: reconciliations
  20. GREIT08075
    Administration: attribution: example
  21. GREIT08080
    Administration: quarterly returns and reconciliation: example
  22. GREIT08085
    Administration: attributions and reconciliation: summary of examples
  23. GREIT08090
    Administration: attributions and reconciliation: summary of examples
  24. GREIT08095
    Administration: attributions and reconciliation: summary of examples
  25. GREIT08115
    Administration: quarterly returns: due dates, assessments etc
  26. GREIT08120
    Administration: quarterly returns: mistakes
  27. GREIT08125
    Administration: gross payment