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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 regimes.
FATCA
Under the US IGA, the CIV must be regulated as such under UK law. If all of the interests in the CIV are held by or through one or more Financial Institutions [see IEIM400600] that are not Non-Participating Financial Institutions [see IEIM402360] then the CIV will be a NRFI. ....

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