SAIM6000 - Collective investment schemes: overview and contents
Overview
This section of the Savings and Investment Manual explains the tax treatment of individuals who are investors in collective investment schemes, the taxation of the trustees of a particular type of collective investment scheme (‘unauthorised unit trusts’) and the taxation of ‘offshore funds’
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Contents
Introduction
Authorised investment funds
| SAIM6020 |
Authorised investment funds (AIFs) |
| SAIM6030 |
AIFs: taxation of the investor |
Unauthorised unit trusts
| SAIM6050 |
Unauthorised unit trusts (UUTs): introduction |
| SAIM6060 |
UUTs: taxation overview |
| SAIM6070 |
UUTs: loan relationships |
| SAIM6080 |
UUTs: non-investment income and expenses and chargeable gains |
| SAIM6090 |
UUTs: foreign income |
| SAIM6100 |
UUTs: taxation of the investor |
| SAIM6105 |
UUTs: taxation of the investor: foreign double tax relief |
| SAIM6110 |
UUTs: equalisation |
| SAIM6120 |
UUTs: administration |
| SAIM6130 |
UUTs: liability of trustees |
| SAIM6140 |
UUTs: liability of trustees: relief for excess payments |
| SAIM6145 |
UUTs: liability of trustees: relief for excess payments: foreign tax pool |
Unauthorised unit trusts: exclusions
| SAIM6150 |
Unauthorised unit trusts: exclusions |
| SAIM6160 |
Enterprise zone schemes: introduction |
| SAIM6170 |
Enterprise zone schemes: tax definition |
| SAIM6180 |
Enterprise zone schemes: administration |
| SAIM6190 |
Enterprise zone schemes: taxation of investors |
| SAIM6200 |
Pension funds pooling schemes: introduction |
| SAIM6210 |
Pension funds pooling schemes: tax definition |
| SAIM6220 |
Pension funds pooling schemes: administration |
| SAIM6230 |
Pension funds pooling schemes: taxation of investors |
Offshore funds
