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Hi: I received distributions from a non-transparent non-reporting offshore fund. The HMRC Investment Funds Manual IFM13356 seems to make clear that like gains on these funds, any distributions are also treated as "miscellaneous foreign income": "this income is taxable as miscellaneous foreign income [...] and the tax rates applying will be those applying to such income." - IFM13356 On the self assessment tax return, SA106 Box 41 should be used for reporting gains, as the description makes clear reference to the disposal of offshore-funds. SA106 Box 41 has the description: "Gains on disposals of holdings in offshore funds (excluding the amounts entered in box 13) and discretionary income from non-resident trusts " However, for income, it references "non-resident trusts" which is less clear to me. Should distributions paid from these non-reporting non-transparent offshore funds also be put in the same Box 41?