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HMRC internal manual

Investment Funds Manual

Guidance on the tax rules affecting investment funds and fund managers.

  1. IFM01000
    Introduction to Investment Funds Manual
  2. IFM02000
    Taxation of authorised investment funds
  3. IFM03000
    Investors in authorised investment funds (AIFs)
  4. IFM04000
    Property authorised investment funds (PAIFs)
  5. IFM05000
    Investors in property authorised investment funds (PAIFs)
  6. IFM06000
    Tax elected funds (TEFs)
  7. IFM07000
    Investors in tax elected funds (TEFs): tax treatment of distributions
  8. IFM08000
    Authorised Contractual Schemes: Contents
  9. IFM10000
    Taxation of unauthorised unit trusts (UUTs): contents
  10. IFM11000
    Investors in unauthorised unit trusts (UUTs): Contents
  11. IFM12000
    Offshore funds: introduction and contents
  12. IFM13000
    Offshore Funds: Participants in offshore funds
  13. IFM14000
    Taxation of investment trusts
  14. IFM15000
    Investors in investment trusts
  15. IFM16000
    Exchanges, Mergers, Schemes of Reconstruction
  16. IFM17000
    Genuine Diversity of Ownership (GDO)
  17. IFM18000
    Investment transactions – the ‘white list’
  18. IFM21000
    Real Estate Investment Trust : Background: Contents
  19. IFM22000
    Real Estate Investment Trust : Conditions and Test : Contents
  20. IFM23000
    Real Estate Investment Trust : Entry to the regime: contents
  21. IFM24000
    Real Estate Investment Trust : Property Rental Income : Contents
  22. IFM24500
    Real Estate Investment Trust : Residual Income : Contents
  23. IFM25000
    Real Estate Investment Trust : Capital Gains: Contents
  24. IFM26000
    Real Estate Investment Trust : Leaving the regime: contents
  25. IFM27000
    Real Estate Investment Trust : Breaches of conditions: contents
  26. IFM28000
    Real Estate Investment Trust : Distributions: Contents
  27. IFM29000
    Real Estate Investment Trust : Miscellaneous: contents
  28. IFM30000
    Real Estate Investment Trust : Joint Ventures : Contents