About this Form

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

When to use this form

You must file a Group investment fund return – IR44E if:

• your fund is not a designated group investment fund as defined in section HR 3(6) of the Income Tax Act 2007
• your company’s fund’s income is only Category A, or a combination of Category A and Category B income

What you will need

You will need:

• the current value of all funds and investments
• details of any previous loss attributable to investments and funds
• details of any adjustments
• the split of the distributed and undistributed Category B income

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