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HMRC internal manual

International Manual

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

  1. INTM269010
  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
  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. INTM269080
    Investment managers - the independence test - examples of when satisfied
  14. INTM269090
    The independence test: meaning of "substantial part"
  15. INTM269100
    The independence test: meaning of "widely held"
  16. INTM269105
    Master/feeder funds
  17. INTM269110
    Investment managers: the 20% rule
  18. INTM269120
    The 20% rule: qualifying period of no more than 5 years - example
  19. INTM269130
    The 20% rule: transparent and opaque funds
  20. INTM269140
    The 20% rule calculation: an example - an opaque fund
  21. INTM269150
    The 20% rule calculation: an example: a transparent collective investment scheme
  22. INTM269155
    The 20% rule: consequences of not meeting the rule
  23. INTM269160
    Interaction of the independence test and the 20% rule
  24. INTM269170
    Customary rate of remuneration test
  25. INTM269175
    Customary rate of remuneration test: avoidance
  26. INTM269180
    Limit to Income Tax charge on non-residents
  27. INTM269190
    Statement of Practice 1/01
  28. INTM269200
    Statement of Practice 1/01 (as revised and reissued November 2016)