IFM13210 - Offshore Funds: participants in offshore funds: participants within the charge to corporation tax: introduction: contents

The following paragraphs provide guidance to UK resident investors in offshore funds who are liable to corporation tax on the income and distributions and on the offshore income gains and chargeable gains that arise from these investments.

1. IFM13220

   Reporting funds
2. IFM13222

   Reporting funds: reported income: general
3. IFM13224

   Reporting funds: reported income: equalisation
4. IFM13230

   Tax transparent reporting funds
5. IFM13235

   Reporting funds that are constant NAV funds