Collective Investment Schemes

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Guidance and regulation

• Approved offshore reporting funds
  • Guidance
  • 8 May 2026
  • HM Revenue & Customs
• How to contact the Collective Investment Schemes Centre
  • Detailed guide
  • 6 December 2021
  • HM Revenue & Customs
• Reporting Funds: list of acceptable GAAPs
  • Guidance
  • 6 February 2014
  • HM Revenue & Customs
• Tax rules for the Reserved Investor Fund (RIF) — technical note
  • Guidance
  • 17 September 2025
  • HM Revenue & Customs
• Unauthorised unit trusts: tax year 2013 to 2014
  • Detailed guide
  • 14 December 2015
  • HM Revenue & Customs

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Policy papers and consultations

• Draft regulations: The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2019
  • 20 March 2020
  • HM Revenue & Customs
  • Consultation outcome
  • Date closed 25 October 2019

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Organisations

• HM Revenue
  & Customs