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Submitting RIF notifications to HMRC

HMRC have published new guidance on how to submit an entry notification and accounting period information for a reserved investor fund (RIF). An entry notification can be made by the scheme operator or an agent acting on its behalf by using HMRC’s online service. To operate as a RIF a return of accounting period information must be made within six months following the end of each accounting period which can also be accessed using HMRC’s online service.

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