Investment schemes
Services
-
Use Collective Investment Schemes form CISC9 to apply for an Authorised Investment Fund certificate of residence to HMRC.
-
Use form CISC1 to complete the initial application process to enter the reporting funds regime.
-
Use form R105 (AIF1) if you're a non-resident individual or company entitled to interest payments from Authorised Investment Funds (AIF) without Income Tax deductions.
-
Use form R105 (AIF3) where interest distribution to a non-resident is made to someone other than the trustees of an Authorised Investment Fund.
-
Use form CISC2 to report your approved annual offshore funds to HMRC.