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  1. Home
HMRC internal manual

Investment Funds Manual

From:
HM Revenue & Customs
Published
5 July 2019
Updated:
14 November 2024 - See all updates
  1. Back to contents
  2. IFM12000
  3. IFM12100

IFM12140 - Offshore Funds: Overview of the offshore fund rules: contents

  1. IFM12142
    Overview of the offshore fund rules: introduction
  2. IFM12144
    Overview of the regime for funds
  3. IFM12146
    Overview of the treatment of UK investors
  4. IFM12148
    Commencement
  5. IFM12150
    Overview of transitional arrangements
  6. IFM12152
    Classification of funds
  7. IFM12154
    Umbrella funds
  8. IFM12156
    Classes of interest
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