A reporting fund must make a report in English available to each relevant participant for each reporting period within six months of the end of the period1. A reporting period is defined in reg 91 (see B5.717). A report is made available if it is2:
- Ìý
•ÌýÌýÌýÌý posted or electronically sent to the relevant participant
- Ìý
•ÌýÌýÌýÌý made available on a website accessible to relevant participants, and to HMRC
- Ìý
•ÌýÌýÌýÌý published in English in a UK newspaper available throughout the UK
If the report is not posted the participant can require it to be made available in some other agreed manner, whether or not it is listed above3. A relevant participant is a participant who is UK resident
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Web page updated on 17 Mar 2025 13:22