# The Offshore Funds (Tax) Regulations 2009, Regulation 58: General duties of reporting funds

Extent: E+W+S+N.I.

A reporting fund must—
(a) prepare accounts in accordance with the requirements of Chapter 4 (except in the case of transparent reporting funds);
(b) provide a computation of its reportable income in accordance with the requirements of Chapter 5 or 6A, as the case may be;
(c) provide reports to participants in accordance with the requirements of Chapter 7; and
(d) provide information to HMRC in accordance with the requirements of Chapter 9.

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Source: https://www.legislation.gov.uk/uksi/2009/3001/regulation/58 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-58
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.