Collective Investment Schemes

Contents

Welcome to the Collective Investment Schemes pages.

The aim of these pages is to bring together information that relates to the taxation of Collective Investment Schemes and their investors. Please note that regulatory aspects of Collective Investment Schemes are dealt with by the Financial Services Authority.

• What is a Collective Investment Scheme?
• Types of Collective Scheme
• Tax Treatment of Investors
• Guidance for Practitioners
• Frequently asked Questions