Certain share classes within the family of the Raymond James Funds have elected to be ‘Reporting Funds’ for UK tax purposes.
If you invest in a share class in the Raymond James Fund family 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.
A list of share classes which currently have ‘Reporting Fund’ status is published on the HMRC website. https://www.gov.uk/government/publications/offshore-funds-list-of-reporting-funds
Investors will be required to include on their tax return any distributions received during the year and their proportionate share of reportable income in excess of any distributions made in relation to the profits of the accounting period.
The deemed distribution date for excess reportable income over any cash distributions received is 6 months after the end of the accounting period.
Disclosures
The performance data quoted represents past performance. Past
performance does not guarantee future results.
Investment return and principal value will fluctuate so that an investor’s
portfolio, when redeemed, may be worth more or less than their original
cost.
Investment involves risk, including possible loss of principal. No investment process is free of risk; no strategy or risk management technique can guarantee returns or eliminate risk in any market environment. There is no guarantee that the investment processes described will be profitable. The value of investments, as well as any investment income, is not guaranteed and can fluctuate based on market conditions. Diversification does not assure a profit or protect against loss.
The information provided on this website should not be construed as a recommendation to buy, sell or hold any particular security. The data is shown for informational purposes only and is not indicative of future portfolio characteristics or returns. Portfolio holdings are not stagnant and may change over time without prior notice. Past performance does not guarantee future results. Please note that the holdings identified do not represent all of the securities purchased, sold or recommended for the composite. They are provided for informational purposes only.
This information and any investment to which this relates is intended for the sole use of the persons to whom it is addressed, being persons who are Eligible Counterparties or Professional Clients as described in the FCA Financial Conduct Authority rules or persons described in Articles 19(5) (Investment professionals) or 49(2) (High net worth companies, unincorporated associations, etc.) of The Financial Services and Markets Act 2000 (Financial Promotion) Order 2005 (as amended) or any other person to whom this promotion may lawfully be directed. It is not intended to be distributed or passed on, directly or indirectly, to any other class of persons and may not be relied upon by such persons and is therefore not intended for private individuals or those who would be classified as Retail Clients. This document does not constitute an offer or solicitation to invest in shares of the fund. The fund may not be licensed in all jurisdictions, and unless otherwise indicated, no regulator or government authority has reviewed this document or the merits of the shares referenced herein. This document is provided on a privileged and confidential basis and, where required by local law, at the request of the recipient. This document (and the information contained herein) is for informational purposes only and is not to be reproduced, distributed or transmitted without the written consent of Scout Investments.
Raymond James Funds is a Luxembourg fonds d'investissement (open-ended investment company) established as a société d’investissement à capital variable (investment company with variable capital) formed as a société anonyme (public limited liability company) in accordance with the Luxembourg law of 17 December 2010 concerning undertakings for collective investment. The Fund is subject, in particular, to the provisions of Part I of the Law of 2010, which relate specifically to undertakings for collective investment as defined by the European Directive of 13 July 2009 (2009/65/CE).
Gay-Lussac Gestion is the management company of the Raymond James Funds. Gay-Lussac Gestion is a management company established in France and approved by the Autorité des Marchés Financiers (AMF) under number GP 95-001.
The management company has appointed Raymond James Financial International Limited, of Ropemaker Place, 25 Ropemaker Street, London, EC2Y 9LY, as a distributor of the funds. Raymond James Financial International Limited is authorised and regulated by the Financial Conduct Authority. Raymond James Financial International Limited will only distribute the funds to Professional clients. Raymond James Financial International Limited is not responsible for the content of this document.
This website is intended solely for the use of professionals, defined as Eligible Counterparties or Professional Clients, and is not for general public distribution. The value of an investment and the income from it can fall as well as rise and you may not get back the amount originally invested.
© 2023 Raymond James Funds, Société d’Investissement à Capital Variable. Registered Office: 28-32, place de la Gare, L-1616 Luxembourg, Grand-Duchy of Luxembourg
SICAV22-122 | Exp. 30/06/2023