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HMRC internal manual

International Manual

DT claims and applications: Collective Investment Vehicles

How to deal with a claim by a collective investment vehicle

If you receive a claim from a collective investment vehicle, you should consultTechnical Advice Group. The lists of terms at INTM340550should help you to spot this type of claim.

Technical Advice Group will provide case specific advice, including the terms of anyenquiry needed to establish the claimant’s entitlement to relief.