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New Regulations and Technical Note on the changes to the tax rules for Unauthorised Unit Trusts


The Unauthorised Unit Trusts (Tax) Regulations 2013 (Statutory Instrument number 2013/2819) have been made, following the end of the consultation process. These regulations set out the new tax rules for Unauthorised Unit Trusts and their investors.
HM Revenue & Customs (HMRC) published draft guidance on 11 December 2012 to help customers understand how the new rules would work. That guidance will be updated to take account of customers’ questions and minor changes to the regulations since they were published in draft form. But in the meantime, HMRC has published a Technical Note to summarise the changes and set out what trustees, managers and agents need to be aware of and act on now.
Read the regulations on the Legislation.gov.uk website (Opens new window)
Download the technical note (PDF 42K)
Download the draft guidance (PDF 105K)

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