Commentary

B5.719 Reports to participants

Business tax
Business tax | Commentary

B5.719 Reports to participants

Business tax | Commentary

B5.719 Reports to participants

A reporting fund must make a report in English available to each relevant participant (before 27 May 2011, each participant) for each reporting period within 6 months of the end of the period1. A report is made available if it is2:

  1.  

    (a)     posted or electronically sent to the relevant participant (before 27 May 2011, the participant);

  2.  

    (b)     made available on a website accessible to relevant participants, and to HMRC;

  3.  

    (c)     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

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