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HMRC internal manual

Investment Funds Manual

From:
HM Revenue & Customs
Published
5 July 2019
Updated:
17 April 2026 - See all updates

IFM03300 - Tax treatment of investors in authorised investment funds (AIFs)

  1. IFM03310
    Tax treatment of investors in authorised investment funds (AIFs): introduction
  2. IFM03320
    Authorised investment funds (AIFs): taxation of investors within the charge to CT: dividend distributions
  3. IFM03322
    Authorised investment funds (AIFs): taxation of investors within the charge to CT: interest distributions
  4. IFM03324
    Authorised investment funds (AIFs): taxation of investors within the charge to CT: loan relationships
  5. IFM03326
    Authorised investment funds (AIFs): taxation of investors within the charge to CT: qualifying investments test
  6. IFM03330
    Authorised investment funds: taxation of investors within the charge to CT: financial traders and diversely owned AIFs: special rules
  7. IFM03335
    Authorised investment funds (AIFs): taxation of investors within the charge to CT: financial traders and diversely owned AIFs: meaning of "financial trader"
  8. IFM03340
    Authorised investment funds (AIFs): taxation of investors within the charge to CT: disposals of units
  9. IFM03350
    Authorised investment funds (AIFs): taxation of investors within the charge to IT: distributions
  10. IFM03360
    Authorised investment funds (AIFs): taxation of investors within the charge to IT: financial traders and diversely owned AIFs: special rules
  11. IFM03365
    Authorised investment funds (AIFs): taxation of investors within the charge to IT: financial traders and diversely owned AIFs: meaning of "financial trader"
  12. IFM03370
    Authorised investment funds (AIFs): taxation of investors within the charge to IT: disposals