Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

View cookies

You can change your cookie settings at any time.

GOV.UK

Topics
Find information and services
Benefits

Births, death, marriages and care

Business and self-employed

Childcare and parenting

Citizenship and living in the UK

Crime, justice and the law

Disabled people

Driving and transport

Education and learning

Employing people

Environment and countryside

Housing and local services

Money and tax

Passports, travel and living abroad

Visas and immigration

Working, jobs and pensions
Government activity
Search for a department and find out what the government is doing
Departments
Departments, agencies and public bodies

News
News stories, speeches, letters and notices

Guidance and regulation
Detailed guidance, regulations and rules

Research and statistics
Reports, analysis and official statistics

Policy papers and consultations
Consultations and strategy

Transparency
Data, Freedom of Information releases and corporate reports

How government works

Get involved

Search

Search GOV.UK

Popular on GOV.UK

Moving to the UK from Ukraine
Coronavirus (COVID-19)
Find a job
Personal tax account: sign in
Universal Credit account: sign in

beta This part of GOV.UK is being rebuilt – find out what beta means

Home

HMRC internal manual

From:: HM Revenue & Customs
Published: 15 April 2016
Updated:: 2 September 2020, see all updates

Search this manual

Contents

OFM09000 - Definition of an offshore fund: classes of interest - Section 361 TIOPA 2010

Page archive, Guidance now in the Investment Funds Manual.

Is this page useful?

Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

This field is for robots only. Please leave blank

What were you doing?

What went wrong?

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.

Email address

Topics

Benefits
Births, death, marriages and care
Business and self-employed
Childcare and parenting
Citizenship and living in the UK
Crime, justice and the law
Disabled people
Driving and transport
Education and learning
Employing people
Environment and countryside
Housing and local services
Money and tax
Passports, travel and living abroad
Visas and immigration
Working, jobs and pensions

Government activity

Departments
News
Guidance and regulation
Research and statistics
Policy papers and consultations
Transparency
How government works
Get involved

All content is available under the Open Government Licence v3.0, except where otherwise stated