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Home / Simons-Taxes /Business tax /Part B5 Specific trades and activities /Division B5.7 Offshore funds /Reporting funds / B5.723 Provision of information to HMRC
Commentary

B5.723 Provision of information to HMRC


Business tax

A reporting fund must provide the following information to HMRC for each period of account within six months of the end of that account1:

  1. Ìý

    •ÌýÌýÌýÌý its audited accounts (but see below)

  2. Ìý

    •ÌýÌýÌýÌý its computation of reportable income based on those accounts

  3. Ìý

    •ÌýÌýÌýÌý a copy of the report made available to participants for each reporting period falling within the period of account, including the details specified in SI 2009/3001, reg 92(1) or reg 92D, see

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