CISC2 - Offshore funds Annual reporting requirements for - hmrc gov 2025

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The document outlines the annual reporting requirements for offshore funds as per Regulation 106 SI2009/3001. It details the necessary information and documentation that must be submitted to HMRC within six months of the accounting period's end, including audited accounts, reportable income computations, and participant reports. The form also includes sections for fund details, accounting standards compliance, income adjustments, and equalisation operations.

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Click ‘Get Form’ to open it in the editor.
Begin by filling in the 'Fund details' section. Enter the full name of the fund, existing tax office reference number, and ISIN/SEDOL/Other unique identification reference number.
Indicate if the fund name has changed since the last report and provide authorization details for any agents acting on behalf of the fund.
Complete the 'Annual reporting requirements' section by ticking all applicable boxes regarding audited accounts, computation of reportable income, and participant reports.
In the 'Accounts details' section, confirm whether accounts have been prepared according to International Accounting Standards (IAS) and provide necessary explanations if not.
Finally, complete the declaration at the end of the form, ensuring all required signatures and dates are included before submitting your completed report to HMRC.

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What are HMRC reporting funds?

About Reporting Funds Once this status is granted, the fund is required to report to the investor and HMRC details of the income that has arisen within the fund, and whether or not the income has been distributed to the investor.

What is the fund distribution date?

The Fund Distribution Date is the date on which any Excess Reported Income attributed to an investor is deemed to be distributed to them. This date is fixed at six months after the reporting fund period-end date (some early reports may include a different date as the rules have since changed).

What is excess reportable income on holdings in offshore reporting funds?

Excess reportable income is the profit earned by an offshore fund that isnt distributed to investors, whether as dividends or interest. Offshore funds can either be reporting or non-reporting.

What are non reporting funds for HMRC?

Non-reporting offshore funds A non-reporting offshore fund is a fund that has not obtained reporting status (or has left or been excluded from the reporting fund regime). The fund does not report its income to HMRC.

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