UK Reporting Fund Status
Certain share classes within the First State Global Umbrella Fund (an Irish VCC) have elected to be 'Reporting Funds' for UK tax purposes.
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 First State Global Umbrella Fund (Irish VCC) year end is 31 December. UK taxable investors who hold shares with 'Reporting Fund' status as at the last day of the fund’s accounting period are required to include on their tax return any distributions received during the period and their proportionate share of reportable income in excess of any distributions received. Investors holding shares with 'Reporting Fund' status should refer to the Reportable Income document on this website for details of distributions and reportable income.
For a list of share classes and more information about Reporting Fund status including details of the timing of receipt of reported income, please refer to the UK Reporting Fund Status document on this website.