SICAV

One of my UK res/non-dom clients has an investment in a Spanish SICAV but I am struggling to find out what needs to be disclosed to HMRC. He wants to file his UK return on the arising basis. I can't find any guidance about how a Spanish SICAV investment should be taxed on gov.uk; he has simply told me that the SICAV "doesn't distribute dividends". Please could somebody point me in the right direction. Many thanks

Hi
Please see guidance at :
Foreign entity classification for UK tax purposes
and
Foreign entity classification for UK tax purposes
Thankyou.