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HMRC internal manual

Guidance on Real Estate Investment Trusts

Group REITs: contents

  1. GREIT11005
    Overview of regime
  2. GREIT11010
    Conditions for a group to join the regime
  3. GREIT11015
    Conditions to meet while in the regime
  4. GREIT11020
    Definition of ‘group’ that can be a Real Estate Investment Trust
  5. GREIT11025
    Definition of ‘group’ that can be a Group REIT
  6. GREIT11030
    Companies covered by notice to join a UK-REIT
  7. GREIT11035
    General definitions
  8. GREIT11040
    General definitions relating to the group
  9. GREIT11045
    General definitions relating to group members and their activities
  10. GREIT11100
    Non-resident group members
  11. GREIT11105
    Non-resident group members: property rental business
  12. GREIT11110
    Non-resident group members: tax-exempt business
  13. GREIT11115
    Non-resident group members: dividends
  14. GREIT11200
    Entering the regime: overview
  15. GREIT11205
    Entering the regime: companies joining a group that is already a Group REIT
  16. GREIT11210
    Entry to the regime: notice to join
  17. GREIT11215
    Entry to the regime: effects of entry: cessation of business, accounting periods, losses and deemed sale and reacquisition of assets
  18. GREIT11220
    Entry to the regime: entry charge: general
  19. GREIT11225
    Entry to the regime: entry charge: companies joining a Group REIT
  20. GREIT11300
    Leaving the regime: overview
  21. GREIT11305
    Leaving the regime: companies leaving a Group REIT
  22. GREIT11310
    Leaving the regime: effects of cessation: on tax exempt business and accounting periods
  23. GREIT11315
    Leaving the regime: on availability on tax relief for losses
  24. GREIT11320
    Leaving the regime: deemed sale and reacquisition of assets
  25. GREIT11325
    Leaving the regime: termination by notice and early exit
  26. GREIT11330
    Leaving the regime: automatic termination