PART 3REPORTING FUNDS AND THE TREATMENT OF PARTICIPANTS IN REPORTING FUNDS
CHAPTER 9THE PROVISION OF INFORMATION TO HMRC
Reporting requirements106
1
A reporting fund must provide the following information to HMRC in relation to each period of account—
a
its audited accounts (see Chapter 4);
b
its computation of its reportable income for the period of account based on its audited accounts (see Chapter 5);
c
a copy of the report made available to participants for each reporting period falling within the period of account (including, for each reporting period, the information specified in regulation 92(1));
d
the reported income of the fund for each reporting period falling within the period of account;
e
the amount actually distributed to participants in respect of each reporting period falling within the period of account;
f
the number of units in the fund in issue at the end of each reporting period falling within the period of account;
g
the amount of the reported income per unit of interest in the fund in respect of each reporting period falling within the period of account;
h
a declaration confirming that the fund has complied with the obligations specified in regulations 53 and 58.
2
The information specified in paragraph (1) must be provided within six months of the end of the period of account.