Guidance

Offshore funds (Self Assessment helpsheet HS265)

Find out how gains and income arising to UK investors from an interest in an offshore fund are taxed.

From:
HM Revenue & Customs
Published
6 April 2023

Documents

HS265 Offshore funds

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Details

This helpsheet explains:

  • what an offshore fund is
  • how gains and income arising to UK investors from an interest in an offshore fund are taxed

Updates to this page

Published 6 April 2023

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