Guidance

Reporting Funds: list of acceptable GAAPs

List of Generally Accepted Accounting Practices that HMRC will accept for Reporting Fund status.

Documents

HMRC: Reporting Funds list of acceptable GAAPs - Offshore Funds Manual OFM13550

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Attached is a list of Generally Accepted Accounting Practices (GAAPs) that HM Revenue and Customs (HMRC) will accept in respect of applications for Reporting Fund status.

Further GAAPs may be added as applications are received from funds wishing to prepare accounts using GAAPs that do not yet appear on this list.

Updates to this page

Published 6 February 2014

Sign up for emails or print this page