Certain share classes within the First Sentier Investors Global Umbrella Fund plc have been elected as what HMRC refers to as reporting funds (Reporting Funds) for UK tax purposes. Classes with reporting fund status will be listed online on the HM Revenue & Customs website here.
If you invest in a share class 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.
Reportable Income information
The year end of First Sentier Investors Global Umbrella Fund plc is 31 December. If you are a UK taxable investor and you hold shares with Reporting Fund status on 31 December each year you may need to include any distributions received during the period on your tax return, together with and your proportionate share of reportable income in excess of any distributions received. You can find details of distributions and reportable income for use in your tax return below: