Reporting fund status

Certain share classes within BlackRock's Fund ranges have elected to be 'Reporting Funds' for UK tax purposes.

If you invest in a share class in a BlackRock 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.  For reportable income information from previous years, please search in the Library.

Please bookmark this page to review the latest Reporting Fund status information. A list of share classes which currently have "Reporting Fund" status is published on the HMRC website.

If you would like more information, please contact the Investor Services Team:

Tel: +0800 445522

Reportable Income information

UK taxable investors who hold shares in the fund as at the last day of the fund’s accounting period are required to look up the reportable income on this website and include it in their UK tax return.
The reportable income calculation includes the dates and amounts 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 accumulating share classes the fund’s reportable income will be the “excess reportable income”. The date this distribution of income is deemed to have been received by the investor is called the “fund distribution date” and is always six months after the fund’s accounting year end.

Thus, if the fund year end is 31 May 2024, an investor holding shares at 31 May 2024 should refer to this website for their reportable income information. This reportable income is deemed to be received on 30 November 2024 ie six months after the year end, and should be included in the investor’s tax return for 2024/2025.

‘Equalisation’ refers to arrangements that enable the income that existing investors receive (or have allocated to them) from a fund to be unaffected by new investors purchasing shares in a fund. Such arrangements will affect the calculation of reportable income to be reported to investors at the end of the period in which the new shares are issued. Most BlackRock funds operate ‘equalisation arrangements’ for the purposes of reportable income, which ensures that the reportable income of the share class is adjusted for incoming and outgoing investors during the accounting period. The amount is included in the reportable income calculation and no further information is reported to investors.

Reportable Income example

  • Investor bought 1,000 shares in the fund on 20 April 2024.
  • Excess reportable income per share for the fund year ended 31 May 2024: 0.5341
  • The taxable income to be included on the investor’s 2024/25 tax return will be:
    0.5341 x 1,000 shares = 534.10

BlackRock does not provide tax, accounting or legal advice. Please consult your advisor if you have any uncertainty as to the tax treatment of your investment.

Capital at risk. All financial investments involve an element of risk. Therefore, the value of your investment and the income from it will vary and your initial investment amount cannot be guaranteed.

The figures shown on this page are fictional examples to explain the types of investments you may consider. Past Performance is not a reliable indicator of future results and should not be the sole factor of consideration when selecting a product or strategy.