Certain share classes within the First State Global Umbrella Fund plc and First State Funds plc have elected to be 'Reporting Funds' for UK tax purposes. Classes with reporting fund status will be listed online on the HM Revenue & Customs website here.
If you invest in a share class which has 'Reporting Fund' status, you will need to review the yearly information posted on this website and include the relevant details on your UK tax return. For further information please download a copy of the Frequently Asked Questions.
Reportable Income information
The year end of First State Global Umbrella Fund plc and First State Funds plc is 31 December. UK taxable investors who hold shares with 'Reporting Fund' status as at the last day of the fund’s accounting period are required to include on their tax return any distributions received during the period and their proportionate share of reportable income in excess of any distributions received. Investors holding shares with 'Reporting Fund' status should refer to the document on this website for details of distributions and reportable income: