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Guidance: Elect an offshore collective investment vehicle for tax transparency on UK capital gains

Published 24 February 2020

Last updated 18 February 2022
+ show all updates

  1. 18 February 2022

    There is now only one form to make an election. It does not matter if you have a Government Gateway account or not.

  2. 30 June 2020

    Information about what you’ll need to make an election what happens after you’ve made an election has been updated.

  3. 13 March 2020

    Information about who can make an exemption election on behalf of a fund has been updated.

  4. 24 February 2020

    First published.

Published 24 February 2020

Last updated 18 February 2022
+ show all updates

  1. 18 February 2022

    There is now only one form to make an election. It does not matter if you have a Government Gateway account or not.

  2. 30 June 2020

    Information about what you’ll need to make an election what happens after you’ve made an election has been updated.

  3. 13 March 2020

    Information about who can make an exemption election on behalf of a fund has been updated.

  4. 24 February 2020

    First published.