General Investment Accounts (GIAs)
The unwrapped account UK investors use once ISA and pension allowances are used up, and the tax rules that come with it.
Navigating the Capital Gains Tax (CGT) Maze on Non-ISA Fund Holdings
How Capital Gains Tax applies to funds held in a General Investment Account, and how the annual exempt amount affects what you owe.
Read guide →The Bed and ISA Strategy: Moving GIA Holdings Into Tax-Sheltered Wrappers
How the bed and ISA process works to move investments out of a taxable General Investment Account and into a tax-sheltered ISA.
Read guide →Dividend Allowance and Interest Allowance: What You Can Earn Tax-Free Outside an ISA
How the dividend allowance and the personal savings allowance work for General Investment Account investors, plus current rates.
Read guide →Using a GIA When You've Maxed Out Your ISA and Pension Allowances
Practical strategies for investing tax-efficiently through a General Investment Account once your ISA and pension allowances are used up.
Read guide →Reporting Investment Income to HMRC: Self-Assessment for Fund Investors
What GIA investors need to report to HMRC, and how dividends and capital gains are declared correctly through Self-Assessment.
Read guide →Spouse Transfers and GIAs: Splitting Assets to Use Both Partners' Tax Allowances
How inter-spouse transfers of investments can be used to make the most of two sets of tax allowances within a household.
Read guide →Section 104 Holdings: How HMRC Pools Fund Purchases for Capital Gains Tax
How Section 104 pooling works out the average cost basis for Capital Gains Tax when you buy the same fund at different times.
Read guide →Offshore Funds and Reporting Status: What UK Investors Need to Know Before Buying
What reporting fund status means for offshore funds, and why it matters so much for the UK tax treatment of any gains made.
Read guide →Accumulation Units in a GIA: The Phantom Income Tax Trap Explained
Why accumulation units held in a General Investment Account can create a taxable 'phantom' income event even though no cash is paid out.
Read guide →GIAs for Trusts and Bare Trusts: Investing on Behalf of Someone Else
How General Investment Accounts are used within trusts and bare trusts to invest on behalf of a child or another beneficiary.
Read guide →Record-Keeping for Fund Investors: What to Track for an Accurate CGT Calculation
The transaction records fund investors should keep in order to calculate Capital Gains Tax accurately and avoid disputes with HMRC.
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