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Make a notification for changes to the scheme

You must tell us when the scheme: 

• chooses to exit the regime
• breaches one or more of the qualifying conditions and stops being a Reserved Investor Fund (RIF)
• has been treating the ownership requirement as met, but no longer expects to meet this requirement in the initial period
• has been treating the UK property rich condition as met, but no longer expects to meet this condition in the initial period
• no longer expects to rectify a breach of the ownership requirement within 9 months of the breach
• no longer expects to rectify a breach of the restriction requirement within 9 months of the breach
• changes the restriction condition it is relying on to meet the restriction requirement for the scheme
• is an umbrella scheme that establishes a new sub-scheme or winds up an existing sub-scheme

How to complete a notification

1. Download and save (PDF, 833 KB, 6 pages).
2. Open it using the .
3. Complete it on-screen.

The form may not work if you try to open it in your internet browser. If the form does not open, contact online services support for more help.

Where to send the notification

Email the notification form to cisc.sheffield@hmrc.gov.uk (include ‘RIF’ in the subject line).

If you cannot email the form, print it and post it to:

If you cannot use a PDF for accessibility reasons

Contact us if you cannot use a PDF for accessibility reasons and need to notify us a different way.