Excess reportable income (ERI) lookup

Excess reportable income is taxable income you never received. It is also added to your Section 104 cost, so missing it means paying tax twice on the same money.

Data last updated 28 September 2026. The newest reporting period held ends 28 February 2026.

Browse by manager

Browse by initial

All funds, page 59 of 59

Each of the 2,918 share classes below has its own page, with every period its manager has published and the tax year each one falls in.

Showing 2901–2918 of 2,918.

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.

Work it out from your broker CSV →

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