Share classes of the Guernsey domiciled Schroders funds listed below are registered with HM Revenue & Customs (HMRC) in the UK as "reporting funds". As such it is required to make reports of income attributable to those fund shares for the reporting period to the investors. It is the investors' responsibility to calculate and report their respective total reportable income to HMRC based on the number of shares held at the end of the reporting period.
In addition to reportable income attributable to each fund share the report will include information on amounts distributed per share and the dates of distributions in respect of the reporting period. Shareholders with particular needs may request their report be provided in paper form, however we reserve the right to make a charge for this service.
To the extent that reportable income exceeds distributed income, it will potentially be taxable as a further distribution in the hands of a UK resident investor. This deemed distribution will arise on the fund's "distribution date". This will be 6 months following the last day of the reporting period.
The above statements are intended to be a general summary of the UK tax treatment that may be applicable to investors in the funds. Please consult www.hmrc.gov.uk or your tax adviser for further details.
For the income table for each fund range, refer to the link below:
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