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Posted Thu, 27 Jun 2024 10:49:23 GMT by Iain McLellan
I am aware of the guidance in DT4605. What I am not clear on is how "accrued" should be interpreted in that guidance, so any assistance would be appreciated. If the RRIF started in 2019, are the funds in it treated as accruing post 6 April 2017, even though the fund came from an RRSP that was in existence well before 6 April 2017, or do you look back to the previously existing RRSP in determining when funds accrued?
Posted Wed, 03 Jul 2024 09:32:16 GMT by HMRC Admin 25 Response
Hi Iain McLellan,
You would use the dictionary definition of the term 'accrued', when interpreting DT4605.
Thank you. 
 

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