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