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Financial Asset Financial Assets are investments such as securities (stocks, shares, bonds, debentures), commodities, swaps, insurance or annuity contracts and interests in partnerships.  They also include any interests in any of the above. They do not include direct interests in real property or cash. Financial Account For Investment Entities, Financial Accounts are the debt and equity interests in that entity. For charities that are trusts this will include settlors and beneficiaries of the trust (but not donors); for charities that are companies this will include shareholders and anyone e...

IEIM400980 - Non-Reporting Financial Institutions: Collective Investment Vehicles You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. NRFI: Collective Investment Vehicles Certain Collective Investment Vehicles (CIV) are Non-Reporting Financial Institutions (NRFI) but the definitions vary between the regimes. It will be necessary for entities that are CIV, and that are Investment Entities [see IEIM400760], to consider each of the definitions separately to determine if they are NRFI for one or both of the regim...