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Reporting Guidelines

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HMRC Reporting Funds

Certain shareclasses within abrdn Fund ranges have elected to be ‘Reporting Funds’ for UK tax purposes. A list of share classes which currently have ‘HMRC Reporting Fund’ status can be found on the HMRC website. If you invest in a shareclass which has “Reporting Fund” status, you will need to review the yearly information posted on this website and include the relevant details on your UK tax return.

The “EXCESS” – Meaning

The amount of income treated as received by a UK investor will be any distributions plus any “Per unit excess reportable income over distributions in respect of the reporting period” (“the excess”) multiplied by the number of shares the investor held at the accounting period end. Investors should consider whether they need to include this income in their tax return for the relevant year.

For UK tax purposes, UK investors will be treated as receiving the excess on the “Fund distribution date” set out in the relevant link.

Investors should consult their tax advisor if there is any doubt as to whether, and how, this information is to be included on their tax return.

Download our PDF documents with reporting guidelines, which allows you to keep up to date with the latest changes to HMRC reporting funds list.