Commentary

B5.725 Leaving the reporting fund regime

Business tax
Business tax | Commentary

B5.725 Leaving the reporting fund regime

Business tax | Commentary

B5.725 Leaving the reporting fund regime

If a reporting fund no longer wishes to be a reporting fund it may give written notice to HMRC that it is leaving the reporting fund regime from the end of the day at the end of a period of account (the specified day)1. The notice must be given before the specified day and made available to each participant2. If the fund gives such notice and it has not complied with all the reporting fund requirements for all periods of account in which it was a reporting fund then the

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