Policy paper
Offshore funds: calculation of reportable income
This tax information and impact note gives guidance on the calculation of 'reportable income' from offshore funds.
Documents
Details
This measure makes a change to the calculation of 바카라 사이트˜reportable income바카라 사이트™ from offshore funds (the measure of income on which UK investors pay tax) to prevent deduction of expenses that would not be charged to income for UK funds, and ensure all income is correctly brought into account.
Updates to this page
Published 5 December 2016