Collection

Transparency and exemption elections for collective investment vehicles

Find guidance on how to make transparency and exemption elections for collective investment vehicles and qualifying companies.

• From: HM Revenue & Customs
• Published: 24 February 2020

Transparency elections

• Elect an offshore collective investment vehicle for tax transparency on UK capital gains
  • 18 February 2022
  • Guidance

Exemption elections

• Elect an offshore collective investment vehicle for tax exemption on UK capital gains
  • 13 March 2020
  • Guidance
• Elect a qualifying company for tax exemption on UK capital gains
  • 27 October 2020
  • Guidance
• How to register and send exemption election reports to HMRC
  • 24 February 2020
  • Guidance
• Send your exemption election report for collective investment vehicles to HMRC
  • 24 June 2020
  • Form

Published 24 February 2020