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

SAIM6010 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

SAIM6300 Overview
SAIM6310 What is an offshore fund?
SAIM6320 What is a non-qualifying fund?
SAIM6330 Investor request for fund status
SAIM6340 Occasions of charge
SAIM6350 Offshore income gains
SAIM6360 Offshore income gains: equalisation
SAIM6370 Offshore income gains: the tax charge
SAIM6380 Offshore income gains: share identification