51茶馆

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
- 18 July 2025
- 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

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