Policy paper

Reserved Investor Fund

This tax information and impact note introduces the tax rules for the Reserved Investor Fund.

• From: HM Revenue & Customs
• Published: 6 March 2024

Documents

Introduction of tax rules for the Reserved Investor Fund

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Details

This measure introduces the Reserved Investor Fund. It’s a new type of investment fund designed to complement and enhance the UK’s existing funds rule. This meets the industry demand for a UK-based unauthorised contractual scheme, with lower costs and more flexibility than the existing authorised contractual scheme.

Published 6 March 2024