Collective investment schemes

A collective investment scheme is an arrangement that enables a number of investors to combine their money which is then professionally managed to achieve the best possible return. Investments typically include gilts, bonds and quoted equities, but depending on the type of scheme may include unquoted investments or property.

The main advantage of such schemes lies in the fact that investors can spread their investments more widely than may have been possible if they were investing in the assets directly, helping to reduce risk by having a more diversified investment, professionally managed.

There is a page on GOV.UK that includes links to the various forms published by HMRC for collective investment schemes and authorised investment funds.


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