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Group investment fund return IR44E

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:

  • only category A income, it must file an Income tax return: Companies IR4
  • only category B income, it must file an Income tax return: Estate or trust IR6.

If the fund receives both category A and category B income, an IR4 must be filed.

To complete this return you will need:

  • IRD number of group investment fund
  • current value of all funds and investments
  • previous loss attributable to investments and funds
  • adjustments
  • split of the distributed and undistributed category B income.

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.