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  1. Home
HMRC internal manual

Investment Funds Manual

From:
HM Revenue & Customs
Published
5 July 2019
Updated:
2 December 2024 - See all updates
  1. Back to contents
  2. IFM12000
  3. IFM12500

IFM12542 - Offshore Funds: Reporting funds: computation of reportable income: equalisation: contents

  1. IFM12543
    Introduction
  2. IFM12544
    Meaning of equalisation arrangements
  3. IFM12545
    Meaning of full equalisation arrangements
  4. IFM12546
    Informing HMRC of equalisation method
  5. IFM12547
    Amendments to original application of reporting funds
  6. IFM12550
    Income adjustments on basis of reported income
  7. IFM12552
    Income adjustments on basis of accounting income
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