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Return for filing details of the taxable income for a group investment fund.
Attach this form to the fund's income tax return. If a fund is a designated group investment fund as defined in section HR 3 (4) of the Income Tax Act 2007, it does not need to complete this form.
If the fund has:
If the fund receives both category A and category B income, an IR4 must be filed.
To complete this return you will need:
Complete the details, print and sign the declaration. This form is then attached with a copy of the fund's annual accounts or an IR10, to the appropriate income tax return (IR4 or IR6).
Keep a copy for your records.