Commentary

B5.723 Provision of information to HMRC

Business tax
Business tax | Commentary

B5.723 Provision of information to HMRC

Business tax | Commentary

B5.723 Provision of information to HMRC

A reporting fund must provide the following information to HMRC for each period of account within 6 months of the end of that account1:

  1.  

    (a)     its audited accounts (but see below);

  2.  

    (b)     its computation of reportable income based on those accounts;

  3.  

    (c)     a copy of the report2 made available to participants for each reporting period falling within the period of account;

  4.  

    (d)     the reported income of the fund for each reporting period falling within the period of account;

  5.  

    (e)     the amount distributed to participants in respect of each reporting period falling within the period

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