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Get the free Authorised Investment Funds - Interest Distributions to trustees. For use where inte...

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Hmrc.gov.uk/international/rdr3. pdf to read about the Statutory Residence Test. Companies A company is normally treated as not resident in the UK for tax purposes if it is not incorporated in the UK does not have central management and control of its business in the UK Trustees The trustees will be regarded as being not resident in the UK if either all of them are not resident in the UK one or more of them is not resident in the UK none of the persons who directly or indirectly provided...
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Authorised investment funds are funds that have been approved by a regulatory body to operate and invest in financial markets.
Investment funds managers are required to file authorised investment funds.
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The purpose of authorised investment funds is to provide investors with a regulated and transparent way to invest in financial markets.
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