Reporting fund status
Certain share classes within the ATLAS Infrastructure Global Fund (‘the Fund’) have elected to be ‘Reporting Funds’ for UK tax purposes. If you invest in a share class in the Fund which has ‘Reporting Fund’ status, you will need to review the yearly information posted here and include the relevant details on your UK tax return.
Reportable Income is the amount per share of all distributions paid during the Fund’s accounting period. To the extent that the Fund’s Reportable Income exceeds the amount actually distributed, there will be an additional deemed distribution of income (called Excess Reportable Income). For UK tax purposes, investors are treated as receiving income on the Fund Distribution Date which is 6 months after the fund’s accounting period.