Change of https://www.gov.uk/government/publications/statement-of-practice-1-2001

Change description : 2026-05-29 14:55:00: Update to Statement of Practice 01/2001 to reflect changes to the underlying legislation that took effect from 1 January 2026. [Policy papers and consultations]

Showing diff : ..2026-05-29 13:55:32.320086736 +00:00

Policy paper

Statement of Practice 1 (2001)

Treatment of investment managers and their overseas clients.

From:
HM Revenue & Customs
Published
1 February 2001
Last updated
29 May 2026 — See all updates

Documents

Statement of Practice 1 (2001): treatment of Investment Managers and their overseas clients

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Details

Statements applicable to individuals and companies (Income Tax and Corporation Tax).

Updates to this page

Published 1 February 2001
Last updated 29 May 2026 + show all updates

  1. Update to Statement of Practice 01/2001 to reflect changes to the underlying legislation that took effect from 1 January 2026.

  2. First published.

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Update history

2026-05-29 14:55
Update to Statement of Practice 01/2001 to reflect changes to the underlying legislation that took effect from 1 January 2026.