Policy paper

Reserved Investor Fund

This tax information and impact note introduces the tax rules for the Reserved Investor Fund.

From:
HM Revenue & Customs
Published
6 March 2024

Documents

Introduction of tax rules for the Reserved Investor Fund

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This measure introduces the Reserved Investor Fund. It鈥檚 a new type of investment fund designed to complement and enhance the UK鈥檚 existing funds rule. This meets the industry demand for a UK-based unauthorised contractual scheme, with lower costs and more flexibility than the existing authorised contractual scheme.

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Published 6 March 2024

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