Original document : 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.

Sign up for emails or print this page

Update history

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.