Offshore reporting funds: N

43 share classes listed under N. Open a fund for its figures.

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Funds listed under N

Showing 1–43 of 43.

What to do with a figure once you have it

• You must have held units on the reporting period end to be liable for that period.
• The income arises on the fund distribution date, which is the period end plus six months (SI 2009/3001 reg 94(4)). That date, not the period end, decides which tax year it belongs to.
• The same amount is added to your Section 104 cost. Report the income and forget the uplift and the money is taxed twice.
• Whether it is taxed as a dividend or as interest depends on the fund's assets (ITTOIA 2005 s378A) and is not in this data. The manager's report states it.
• An ERI figure in a foreign currency converts at HMRC's monthly rate for the month it arises. HMRC ask for a reasonable and consistent method (CG78310), and this is the one the site applies to ERI. For your trades: Where your broker gives the sterling amount you actually paid or received, we use it; otherwise we convert at HMRC's monthly rate for the month of each leg.

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How UK Capital Gains Tax on shares works: the matching rules, the Section 104 pool and where offshore funds sit.