Hi,
A non-reporting fund is any offshore fund that does not have reporting fund status for a particular period of account Non reporting funds are treated as 'offshore income gains' and are subject to Income Tax and not Capital Ggains Tax.
The gains should be entered in box 41 of SA106 and in the box marked "Other overseas income and gains" on the online return.
If tax is payable on the overseas country, you can claim a foreign tax credit in box 2 of SA106.
Self Assessment: Foreign (SA106)
Thank you.