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Business Development Corporations (US stock)

Jonathan
Posted Sun, 17 Dec 2023 16:33:03 GMT by Jonathan
Hi, would US-listed business development corporations have U.K. tax reporting status or would they be considered non-reporting funds and therefore gains would be subject to income tax for U.K. tax residents? For instance, AARC on Nasdaq.
HMRC Admin 25 Response
Posted Thu, 21 Dec 2023 13:56:13 GMT by HMRC Admin 25 Response
Hi Jonathon,
Please have a look at the list of approved offshore reporting funds.
Approved offshore reporting funds
Thank you. 

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