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

HMRC internal manual

Offshore Funds Manual

Reporting funds: application for reporting fund status: who can apply - Regulation 51

Where the fund is an existing fund, the manager of the fund may make an application on the fund’s behalf for it to be accepted as a reporting fund.

It is also possible for applications to be made on behalf of funds yet to be established, and in those circumstances the application should be made by the person who is expected to become the manager of the anticipated fund.

Reference to ‘the manager of the fund’ includes the manager or other person who has or is expected to have day to day control of the property of the fund.