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HMRC internal manual

International Manual

DT claims and applications: Collective Investment Vehicles

Claims by investment vehicles in corporate form

A collective investment vehicle in corporate form, often called an investment company,is the beneficial owner of income arising from its investments.

But a company that manages investments for a fund or unit trust is not aninvestment company.

If you have a claims from an investment company or other collective investment vehicle incorporate form you should look at the guidance for claims by companies at (INTM335000)