HMRC guidance on UK tax on investment managers and non-resident investors updated

Released 12 October 2017

New contact at HMRC for further advice and questions about the Investment Manager exemption (SP1/01).

HMRC have updated their online guide UK tax on Investment Managers and non-resident investors which explains how the Investment Manager Exemption (Statement of Practice SP1/01) works to ensure that overseas investors are not charged to UK tax in relation to investment transactions conducted on their behalf by a UK investment manager (but UK resident investment managers are fully chargeable for fees received). The guide has been updated with new contact details for who to contact for further advice:

Alexander Duric
HMRC
286 Euston Road
London
NW1 3UH
Email: alexander.duric@hmrc.gsi.gov.uk

View the updated guide UK tax on Investment Managers and non-resident investors.

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