HM Revenue and Customs (HMRC) have revealed the centralised location of their processing and compliance work relating to Authorised Investment Funds (AIFs) and Investment Trust Companies (ITCs).
The chosen location will be the tax authority's Sheffield office, which already houses the Offshore Funds Centre and deals with Offshore Funds and Unauthorised Unit Trusts, and will now include the Collective Investment Schemes Centre.
Both the Investment Management Association and the Association of Investment Companies were informed of this decision, HMRC revealed.
Until the move is completed, customers have been advised to continue to correspond with their existing Tax Office.
Customers’ Unique Taxpayer References (UTRs) will remain unchanged following the transfer, and should continue to be used in all communications, HMRC concluded.
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