This new manual, published in May 2010, covers the definition of an offshore fund (contained within Part 2 of FA 2008, as inserted by FA2009) and the operational rules of the offshore funds regime contained within The Offshore Fund (Tax) Regulations 2009 (S.I.2009/3001).
It is published here in PDF format and will appear in the HM Revenue & Customs Library as an electronic manual, with hyperlinks, in due course. As the hyperlinks will not operate in this PDF version, a guidance map is provided to help you navigate around the document in the meantime.
You can access the manual and guidance map by following the links below.
