Tax & Reporting
Certain funds within Polar Capital’s Fund ranges have elected to be ‘Reporting Funds’ for UK tax purposes. If you invest in a Polar Capital Fund which has ‘Reporting Fund’ status, you will need to review the yearly information provided in the Reportable Income document posted here and include the relevant details on your UK tax return.
In order for the fund to successfully maintain Reporting Fund status, it must provide investors with the following information within 6 months of the fund’s year end:
- the amount actually distributed to investors per unit of interest;
- the excess of the amount of the ‘reported income’ per unit of interest in the fund for the period over the amount actually distributed to investors per unit of interest for the period (if any);
- the date on which distributions were made;
- the date on which the ‘excess’ amount referred to in (2) above (if any) is considered to have arisen to investors;
- a statement confirming whether or not the fund remains a reporting fund at the date the fund makes the information above available;
- if the fund operates full equalisation arrangements, the equalisation amount per unit of interest in the fund in relation to units acquired in the reporting period. All of the information above will be posted on this website within 6 months of the fund’s year end.
Find a Financial Adviser
The detail available on this website is for informational purposes only. If you are unsure about the suitability of an investment, the advice of a qualified financial adviser should be sought.
There are a number of independent resources available to help individuals get access to financial advice.
Read more about getting financial advice
https://www.fca.org.uk/consumers/finding-adviser
Find a financial adviser
https://www.unbiased.co.uk/
Asian Stars Fund
- Asian Stars Fund
- Automation & Artificial Intelligence Fund
- Biotechnology Fund
- China Stars Fund
- Emerging Market Stars Fund
- European ex-UK Income Fund
- Financial Opportunities Fund
- Global Convertible Fund
- Global Insurance Fund
- Global Technology Fund
- Healthcare Blue Chip Fund
- Healthcare Discovery Fund
- Healthcare Opportunities Fund
- Income Opportunities Fund
- Japan Value Fund
- Melchior European Opportunities Fund
- North American Fund
- Smart Energy Fund
- Smart Mobility Fund
- UK Value Opportunities Fund