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HMRC internal manual

Offshore Funds Manual

From
HM Revenue & Customs
Updated
, see all updates

Investors in non-reporting funds: Exceptions to the charge to tax: contents

  1. OFM16050
    Investors in non-reporting funds: exceptions to the charge to tax: general
  2. OFM16100
    Investors in non-reporting funds: exceptions to the charge to tax: interests treated as loan relationships - Regulation 25(2)
  3. OFM16150
    Investors in non-reporting funds: exceptions to the charge to tax: interests treated as derivative contracts - Regulation 25(3)
  4. OFM16200
    Investors in non-reporting funds: exceptions to the charge to tax: intangible fixed assets - Regulation 25(4)
  5. OFM16250
    Investors in non-reporting funds: exceptions to the charge to tax: excluded indexed securities - Regulation 25(5)
  6. OFM16300
    Investors in non-reporting funds: exceptions to the charge to tax: rights arising under a policy of insurance - Regulation 25(6)
  7. OFM16350
    Investors in non-reporting funds: exceptions to the charge to tax: trading stock - Regulation 26
  8. OFM16400
    Investors in non-reporting funds: exceptions to the charge to tax: long-term insurance funds - Regulation 27
  9. OFM16450
    Investors in non-reporting funds: exceptions to the charge to tax: non-participating loans - Regulation 28
  10. OFM16500
    Investors in non-reporting funds: exceptions to the charge to tax: interests in certain transparent funds - Regulation 29
  11. OFM16550
    Investors in non-reporting funds: exceptions to the charge to tax: rights in certain existing holdings - Regulation 30
  12. OFM16600
    Investors in non-reporting funds: exceptions to the charge to tax: charitable companies & charitable trusts - Regulation 31
  13. OFM16650
    Investors in non-reporting funds: exceptions to the charge to tax: registered pension schemes - Section 186 Finance Act 2004
  14. OFM16700
    Investors in non-reporting funds: exceptions to the charge to tax: Unlisted trading company exception