Change of https://www.gov.uk/government/publications/offshore-funds-self-assessment-helpsheet-hs265

Change description : 2025-04-06 00:15:00: Example dates shown in the section ‘When to declare income from a reporting offshore fund’ have been updated. [Guidance and regulation]

Showing diff : 2023-04-06 00:23:57.875923823 +00:00..2025-04-06 00:26:17.351199790 +00:00

Guidance

Offshore funds (Self Assessment helpsheet HS265)

Find out how gains and income arising to UK investors from an interest in an offshore fund are taxed.

From:
HM Revenue & Customs
Published
6 April 2023
Last updated
6 April 2025 — See all updates

Documents

HS265 Offshore funds

HTML

Details

This helpsheet explains:

  • what an offshore fund is
  • how gains and income arising to UK investors from an interest in an offshore fund are taxed

Updates to this page

Published 6 April 2023
Last updated 6 April 2025 href="#full-history">+ show all updates

  1. Example dates shown in the section 'When to declare income from a reporting offshore fund' have been updated.

  2. First published.

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Update history

2026-04-06 00:15
In the section ‘When to declare income from a reporting offshore fund’, example dates have been changed and information has been added for qualifying new residents, confirming how to claim relief under the foreign income and gains (FIG) regime on eligible foreign income and gains.

2025-04-06 00:15
Example dates shown in the section ‘When to declare income from a reporting offshore fund’ have been updated.

2023-04-06 00:15
First published.