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Posted Fri, 24 Mar 2023 12:06:11 GMT by Tim
Is carried interest included in Adjusted Net Income for the purposes of calculating the annual allowance?
Posted Tue, 28 Mar 2023 12:37:56 GMT by HMRC Admin 17

You would first have to establish whether the carried interest is 'income based' or 'non income based'. 

Please refer to IFM36510.   

See link:

Investment Funds Manual  .

Thank you.

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