Use this return to file details of the taxable income for a group investment fund.

This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.

If a fund is a designated group investment fund as defined in section OB 1 of the Income Tax Act 2004, it does not need to complete this form. Otherwise, this form must be attached to its income tax return.

If the fund has only category A income, it must file an IR4 (Company income tax return). If it has only category B income, it must file an IR6 (Estate and trust income tax return).

If the fund receives both category A and category B income, an IR4 must be filed.

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After you finish

Complete the details, print and sign the declaration. This form is then attached  with a copy of the fund's annual accounts or an IR10, to the appropriate income tax return (IR4 or IR6).