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

HMRC internal manual

Savings and Investment Manual

From
HM Revenue & Customs
Updated
, see all updates

Collective investment schemes: overview and contents

Overview

This section of the Savings and Investment Manual explains the tax treatment of individuals who are investors in collective investment schemes, the taxation of the trustees of a particular type of collective investment scheme (‘unauthorised unit trusts’) and the taxation of ‘offshore funds’

Contents

Introduction