INTM269000 - Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents - Contents

1. INTM269010

   Introduction
2. INTM269020

   Investment manager exemption: the legislation
3. INTM269030

   Investment manager exemption: effect on potential liabilities of UK representative
4. INTM269035

   Investment manager exemption: interaction with double taxation treaties and other domestic legislation
5. INTM269040

   Lloyd’s members' agents
6. INTM269050

   Brokers
7. INTM269060

   Investment manager exemption: conditions
8. INTM269065

   Investment manager exemption: consequences of not meeting conditions
9. INTM269070

   Investment managers: the definition of "investment transaction"
10. INTM269072

    Investment managers - "investment transaction" - transactions in relevant contracts
11. INTM269074

    Investment managers - "investment transaction" - transactions resulting in a loan relationship or related transaction
12. INTM269076

    Investment managers - "investment transaction" - transactions in units in collective investment schemes
13. INTM269079A

    Investment managers - "investment transaction" - transactions in designated cryptoassets
14. INTM269080

    Investment managers - the independence test - examples of when satisfied
15. INTM269090

    The independence test: meaning of "substantial part"
16. INTM269100

    The independence test: meaning of "widely held"
17. INTM269105

    Master/feeder funds
18. INTM269110

    Investment managers: the 20% rule
19. INTM269120

    The 20% rule: qualifying period of no more than 5 years - example
20. INTM269130

    The 20% rule: transparent and opaque funds
21. INTM269140

    The 20% rule calculation: an example - an opaque fund
22. INTM269150

    The 20% rule calculation: an example: a transparent collective investment scheme
23. INTM269155

    The 20% rule: consequences of not meeting the rule
24. INTM269160

    Interaction of the independence test and the 20% rule
25. INTM269170

    Customary rate of remuneration test
26. INTM269175

    Customary rate of remuneration test: avoidance
27. INTM269180

    Limit to Income Tax charge on non-residents
28. INTM269190

    Statement of Practice 1/01
29. INTM269200

    Statement of Practice 1/01 (as revised and reissued November 2016)