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HMRC internal manual

Investment Funds Manual

IFM09762 - Administrative requirements: Other notifications: other notifications to participants in schemes

For information about the circumstances in which RIF operators must make a notification to participants (i.e. to investors and investor schemes) as follows:

  • to notify participants of deemed disposals in relation to breaches (IFM09560)
  • to notify participants of a determination made by HMRC that RIF is treated as if entry notice had never been given (IFM09650)
  • to notify participants of a deemed disposals on cessation (IFM09680)