# Tax & Reporting

Certain funds within Polar Capital’s Fund ranges have elected to be ‘Reporting Funds’ for UK tax purposes. If you invest in a Polar Capital Fund which has ‘Reporting Fund’ status, you will need to review the yearly information provided in the Reportable Income document posted here and include the relevant details on your UK tax return.

In order for the fund to successfully maintain Reporting Fund status, it must provide investors with the following information within 6 months of the fund’s year end:

- the amount actually distributed to investors per unit of interest;
- the excess of the amount of the ‘reported income’ per unit of interest in the fund for the period over the amount actually distributed to investors per unit of interest for the period (if any);
- the date on which distributions were made;
- the date on which the ‘excess’ amount referred to in (2) above (if any) is considered to have arisen to investors;
- a statement confirming whether or not the fund remains a reporting fund at the date the fund makes the information above available;
- if the fund operates full equalisation arrangements, the equalisation amount per unit of interest in the fund in relation to units acquired in the reporting period. All of the information above will be posted on this website within 6 months of the fund’s year end.

Select

- Asian Opportunities Fund
- Asian Stars Fund
- Biotechnology Fund
- China Stars Fund
- Emerging Market Stars Fund
- Emerging Markets Income Fund
- European ex-UK Income Fund
- Financial Opportunities Fund
- Global Absolute Return Fund
- Global Convertible Fund
- Global Insurance Fund
- Global Technology Fund
- Healthcare Blue Chip Fund
- Healthcare Opportunities Fund
- Income Opportunities Fund
- Japan Value Fund
- North American Fund
- UK Absolute Equity Fund
- UK Value Opportunities Fund

Select year2019

Reportable Income - Polar Capital Funds plc

30 Jun 2019Distribution Rates - Polar Capital Funds Plc

30 Sep 2019Distribution Rates - Polar Capital Funds Plc

28 Jun 2019Distribution Rates - Polar Capital Funds Plc

29 Mar 2019Distribution Rates - Polar Capital Funds Plc

31 Dec 2018Distribution Rates - Polar Capital Funds Plc

28 Sep 2018Distribution Rates - Polar Capital Funds Plc

29 Jun 2018Distribution Rates - Polar Capital Funds Plc

29 Mar 2018Distribution Rates - Polar Capital Funds Plc

29 Dec 2017Distribution Rates - Polar Capital Funds Plc

29 Sep 2017Distribution Rates - Polar Capital Funds Plc

30 Jun 2017Distribution Rates - Polar Capital Funds Plc

31 Mar 2017Distribution Rates - Polar Capital Funds Plc

30 Dec 2016Distribution Rates - Polar Capital Funds Plc

30 Sep 2016Reportable Income - Polar Capital Financial Funds plc

30 Sep 2012Reportable Income - Polar Capital Financial Funds plc

31 Dec 2011Reportable Income - Polar Capital Financial Funds plc

31 Dec 2010## Tax and Distribution Reporting

Select year2019

- 2019
- 2018
- 2017
- 2016

Reportable Income - Polar Capital Funds plc

30 Jun 2019Distribution Rates - Polar Capital Funds Plc

30 Sep 2019Distribution Rates - Polar Capital Funds Plc

28 Jun 2019Distribution Rates - Polar Capital Funds Plc

29 Mar 2019Distribution Rates - Polar Capital Funds Plc

31 Dec 2018Distribution Rates - Polar Capital Funds Plc

28 Sep 2018Distribution Rates - Polar Capital Funds Plc

29 Jun 2018Distribution Rates - Polar Capital Funds Plc

29 Mar 2018Distribution Rates - Polar Capital Funds Plc

29 Dec 2017Distribution Rates - Polar Capital Funds Plc

29 Sep 2017Distribution Rates - Polar Capital Funds Plc

30 Jun 2017Distribution Rates - Polar Capital Funds Plc

31 Mar 2017Distribution Rates - Polar Capital Funds Plc

30 Dec 2016Distribution Rates - Polar Capital Funds Plc

30 Sep 2016## Tax and Distribution Reporting

Select year2019

- 2019
- 2018
- 2017
- 2016

Reportable Income - Polar Capital Funds plc

30 Jun 2019Distribution Rates - Polar Capital Funds Plc

30 Sep 2019Distribution Rates - Polar Capital Funds Plc

28 Jun 2019Distribution Rates - Polar Capital Funds Plc

29 Mar 2019Distribution Rates - Polar Capital Funds Plc

31 Dec 2018Distribution Rates - Polar Capital Funds Plc

28 Sep 2018Distribution Rates - Polar Capital Funds Plc

29 Jun 2018Distribution Rates - Polar Capital Funds Plc

29 Mar 2018Distribution Rates - Polar Capital Funds Plc

29 Dec 2017Distribution Rates - Polar Capital Funds Plc

29 Sep 2017Distribution Rates - Polar Capital Funds Plc

30 Jun 2017Distribution Rates - Polar Capital Funds Plc

31 Mar 2017Distribution Rates - Polar Capital Funds Plc

30 Dec 2016Distribution Rates - Polar Capital Funds Plc

30 Sep 2016## Tax and Distribution Reporting

Select year2019

- 2019
- 2018
- 2017
- 2016

Reportable Income - Polar Capital Funds plc

30 Jun 2019Distribution Rates - Polar Capital Funds Plc

30 Sep 2019Distribution Rates - Polar Capital Funds Plc

28 Jun 2019Distribution Rates - Polar Capital Funds Plc

29 Mar 2019Distribution Rates - Polar Capital Funds Plc

31 Dec 2018Distribution Rates - Polar Capital Funds Plc

28 Sep 2018Distribution Rates - Polar Capital Funds Plc

29 Jun 2018Distribution Rates - Polar Capital Funds Plc

29 Mar 2018Distribution Rates - Polar Capital Funds Plc

29 Dec 2017Distribution Rates - Polar Capital Funds Plc

29 Sep 2017Distribution Rates - Polar Capital Funds Plc

30 Jun 2017Distribution Rates - Polar Capital Funds Plc

31 Mar 2017Distribution Rates - Polar Capital Funds Plc

30 Dec 2016Distribution Rates - Polar Capital Funds Plc

30 Sep 2016## Tax and Distribution Reporting

Select year2019

- 2019
- 2018
- 2017
- 2016

Reportable Income - Polar Capital Funds plc

30 Jun 2019Distribution Rates - Polar Capital Funds Plc

30 Sep 2019Distribution Rates - Polar Capital Funds Plc

28 Jun 2019Distribution Rates - Polar Capital Funds Plc

29 Mar 2019Distribution Rates - Polar Capital Funds Plc

31 Dec 2018Distribution Rates - Polar Capital Funds Plc

28 Sep 2018Distribution Rates - Polar Capital Funds Plc

29 Jun 2018Distribution Rates - Polar Capital Funds Plc

29 Mar 2018Distribution Rates - Polar Capital Funds Plc

29 Dec 2017Distribution Rates - Polar Capital Funds Plc

29 Sep 2017Distribution Rates - Polar Capital Funds Plc

30 Jun 2017Distribution Rates - Polar Capital Funds Plc

31 Mar 2017Distribution Rates - Polar Capital Funds Plc

30 Dec 2016Distribution Rates - Polar Capital Funds Plc

30 Sep 2016## Tax and Distribution Reporting

Select year2019

- 2019
- 2018
- 2017
- 2016

Reportable Income - Polar Capital Funds plc

30 Jun 2019Distribution Rates - Polar Capital Funds Plc

30 Sep 2019Distribution Rates - Polar Capital Funds Plc

28 Jun 2019Distribution Rates - Polar Capital Funds Plc

29 Mar 2019Distribution Rates - Polar Capital Funds Plc

31 Dec 2018Distribution Rates - Polar Capital Funds Plc

28 Sep 2018Distribution Rates - Polar Capital Funds Plc

29 Jun 2018Distribution Rates - Polar Capital Funds Plc

29 Mar 2018Distribution Rates - Polar Capital Funds Plc

29 Dec 2017Distribution Rates - Polar Capital Funds Plc

29 Sep 2017Distribution Rates - Polar Capital Funds Plc

30 Jun 2017Distribution Rates - Polar Capital Funds Plc

31 Mar 2017Distribution Rates - Polar Capital Funds Plc

30 Dec 2016Distribution Rates - Polar Capital Funds Plc

30 Sep 2016## Tax and Distribution Reporting

Select year2019

- 2019
- 2018
- 2017
- 2016

Reportable Income - Polar Capital Funds plc

30 Jun 2019Distribution Rates - Polar Capital Funds Plc

30 Sep 2019Distribution Rates - Polar Capital Funds Plc

28 Jun 2019Distribution Rates - Polar Capital Funds Plc

29 Mar 2019Distribution Rates - Polar Capital Funds Plc

31 Dec 2018Distribution Rates - Polar Capital Funds Plc

28 Sep 2018Distribution Rates - Polar Capital Funds Plc

29 Jun 2018Distribution Rates - Polar Capital Funds Plc

29 Mar 2018Distribution Rates - Polar Capital Funds Plc

29 Dec 2017Distribution Rates - Polar Capital Funds Plc

29 Sep 2017Distribution Rates - Polar Capital Funds Plc

30 Jun 2017Distribution Rates - Polar Capital Funds Plc

31 Mar 2017Distribution Rates - Polar Capital Funds Plc

30 Dec 2016Distribution Rates - Polar Capital Funds Plc

30 Sep 2016## Tax and Distribution Reporting

Select year2019

- 2019
- 2018
- 2017
- 2016

Reportable Income - Polar Capital Funds plc

30 Jun 2019Distribution Rates - Polar Capital Funds Plc

30 Sep 2019Distribution Rates - Polar Capital Funds Plc

28 Jun 2019Distribution Rates - Polar Capital Funds Plc

29 Mar 2019Distribution Rates - Polar Capital Funds Plc

31 Dec 2018Distribution Rates - Polar Capital Funds Plc

28 Sep 2018Distribution Rates - Polar Capital Funds Plc

29 Jun 2018Distribution Rates - Polar Capital Funds Plc

29 Mar 2018Distribution Rates - Polar Capital Funds Plc

29 Dec 2017Distribution Rates - Polar Capital Funds Plc

29 Sep 2017Distribution Rates - Polar Capital Funds Plc

30 Jun 2017Distribution Rates - Polar Capital Funds Plc

31 Mar 2017Distribution Rates - Polar Capital Funds Plc

30 Dec 2016Distribution Rates - Polar Capital Funds Plc

30 Sep 2016## Tax and Distribution Reporting

Select year2019

- 2019
- 2018
- 2017
- 2016

Reportable Income - Polar Capital Funds plc

30 Jun 2019Distribution Rates - Polar Capital Funds Plc

30 Sep 2019Distribution Rates - Polar Capital Funds Plc

28 Jun 2019Distribution Rates - Polar Capital Funds Plc

29 Mar 2019Distribution Rates - Polar Capital Funds Plc

31 Dec 2018Distribution Rates - Polar Capital Funds Plc

28 Sep 2018Distribution Rates - Polar Capital Funds Plc

29 Jun 2018Distribution Rates - Polar Capital Funds Plc

29 Mar 2018Distribution Rates - Polar Capital Funds Plc

29 Dec 2017Distribution Rates - Polar Capital Funds Plc

29 Sep 2017Distribution Rates - Polar Capital Funds Plc

30 Jun 2017Distribution Rates - Polar Capital Funds Plc

31 Mar 2017Distribution Rates - Polar Capital Funds Plc

30 Dec 2016Distribution Rates - Polar Capital Funds Plc

30 Sep 2016## Tax and Distribution Reporting

Select year2019

- 2019
- 2018
- 2017
- 2016

Reportable Income - Polar Capital Funds plc

30 Jun 2019Distribution Rates - Polar Capital Funds Plc

30 Sep 2019Distribution Rates - Polar Capital Funds Plc

28 Jun 2019Distribution Rates - Polar Capital Funds Plc

29 Mar 2019Distribution Rates - Polar Capital Funds Plc

31 Dec 2018Distribution Rates - Polar Capital Funds Plc

28 Sep 2018Distribution Rates - Polar Capital Funds Plc

29 Jun 2018Distribution Rates - Polar Capital Funds Plc

29 Mar 2018Distribution Rates - Polar Capital Funds Plc

29 Dec 2017Distribution Rates - Polar Capital Funds Plc

29 Sep 2017Distribution Rates - Polar Capital Funds Plc

30 Jun 2017Distribution Rates - Polar Capital Funds Plc

31 Mar 2017Distribution Rates - Polar Capital Funds Plc

30 Dec 2016Distribution Rates - Polar Capital Funds Plc

30 Sep 2016## Tax and Distribution Reporting

Select year2019

- 2019
- 2018
- 2017
- 2016

Reportable Income - Polar Capital Funds plc

30 Jun 2019Distribution Rates - Polar Capital Funds Plc

30 Sep 2019Distribution Rates - Polar Capital Funds Plc

28 Jun 2019Distribution Rates - Polar Capital Funds Plc

29 Mar 2019Distribution Rates - Polar Capital Funds Plc

31 Dec 2018Distribution Rates - Polar Capital Funds Plc

28 Sep 2018Distribution Rates - Polar Capital Funds Plc

29 Jun 2018Distribution Rates - Polar Capital Funds Plc

29 Mar 2018Distribution Rates - Polar Capital Funds Plc

29 Dec 2017Distribution Rates - Polar Capital Funds Plc

29 Sep 2017Distribution Rates - Polar Capital Funds Plc

30 Jun 2017Distribution Rates - Polar Capital Funds Plc

31 Mar 2017Distribution Rates - Polar Capital Funds Plc

30 Dec 2016Distribution Rates - Polar Capital Funds Plc

30 Sep 2016## Tax and Distribution Reporting

Select year2019

- 2019
- 2018
- 2017
- 2016

Reportable Income - Polar Capital Funds plc

30 Jun 2019Distribution Rates - Polar Capital Funds Plc

30 Sep 2019Distribution Rates - Polar Capital Funds Plc

28 Jun 2019Distribution Rates - Polar Capital Funds Plc

29 Mar 2019Distribution Rates - Polar Capital Funds Plc

31 Dec 2018Distribution Rates - Polar Capital Funds Plc

28 Sep 2018Distribution Rates - Polar Capital Funds Plc

29 Jun 2018Distribution Rates - Polar Capital Funds Plc

29 Mar 2018Distribution Rates - Polar Capital Funds Plc

29 Dec 2017Distribution Rates - Polar Capital Funds Plc

29 Sep 2017Distribution Rates - Polar Capital Funds Plc

30 Jun 2017Distribution Rates - Polar Capital Funds Plc

31 Mar 2017Distribution Rates - Polar Capital Funds Plc

30 Dec 2016Distribution Rates - Polar Capital Funds Plc

30 Sep 2016## Tax and Distribution Reporting

Select year2019

- 2019
- 2018
- 2017
- 2016

Reportable Income - Polar Capital Funds plc

30 Jun 2019Distribution Rates - Polar Capital Funds Plc

30 Sep 2019Distribution Rates - Polar Capital Funds Plc

28 Jun 2019Distribution Rates - Polar Capital Funds Plc

29 Mar 2019Distribution Rates - Polar Capital Funds Plc

31 Dec 2018Distribution Rates - Polar Capital Funds Plc

28 Sep 2018Distribution Rates - Polar Capital Funds Plc

29 Jun 2018Distribution Rates - Polar Capital Funds Plc

29 Mar 2018Distribution Rates - Polar Capital Funds Plc

29 Dec 2017Distribution Rates - Polar Capital Funds Plc

29 Sep 2017Distribution Rates - Polar Capital Funds Plc

30 Jun 2017Distribution Rates - Polar Capital Funds Plc

31 Mar 2017Distribution Rates - Polar Capital Funds Plc

30 Dec 2016Distribution Rates - Polar Capital Funds Plc

30 Sep 2016## Tax and Distribution Reporting

Select year2019

- 2019
- 2018
- 2017
- 2016

Reportable Income - Polar Capital Funds plc

30 Jun 2019Distribution Rates - Polar Capital Funds Plc

30 Sep 2019Distribution Rates - Polar Capital Funds Plc

28 Jun 2019Distribution Rates - Polar Capital Funds Plc

29 Mar 2019Distribution Rates - Polar Capital Funds Plc

31 Dec 2018Distribution Rates - Polar Capital Funds Plc

28 Sep 2018Distribution Rates - Polar Capital Funds Plc

29 Jun 2018Distribution Rates - Polar Capital Funds Plc

29 Mar 2018Distribution Rates - Polar Capital Funds Plc

29 Dec 2017Distribution Rates - Polar Capital Funds Plc

29 Sep 2017Distribution Rates - Polar Capital Funds Plc

30 Jun 2017Distribution Rates - Polar Capital Funds Plc

31 Mar 2017Distribution Rates - Polar Capital Funds Plc

30 Dec 2016Distribution Rates - Polar Capital Funds Plc

30 Sep 2016## Tax and Distribution Reporting

Select year2019

- 2019
- 2018
- 2017
- 2016
- 2012
- 2011
- 2010

Reportable Income - Polar Capital Funds plc

30 Jun 2019Distribution Rates - Polar Capital Funds Plc

30 Sep 2019Distribution Rates - Polar Capital Funds Plc

28 Jun 2019Distribution Rates - Polar Capital Funds Plc

29 Mar 2019Distribution Rates - Polar Capital Funds Plc

31 Dec 2018Distribution Rates - Polar Capital Funds Plc

28 Sep 2018Distribution Rates - Polar Capital Funds Plc

29 Jun 2018Distribution Rates - Polar Capital Funds Plc

29 Mar 2018Distribution Rates - Polar Capital Funds Plc

29 Dec 2017Distribution Rates - Polar Capital Funds Plc

29 Sep 2017Distribution Rates - Polar Capital Funds Plc

30 Jun 2017Distribution Rates - Polar Capital Funds Plc

31 Mar 2017Distribution Rates - Polar Capital Funds Plc

30 Dec 2016Distribution Rates - Polar Capital Funds Plc

30 Sep 2016Reportable Income - Polar Capital Financial Funds plc

30 Sep 2012Reportable Income - Polar Capital Financial Funds plc

31 Dec 2011Reportable Income - Polar Capital Financial Funds plc

31 Dec 2010## Tax and Distribution Reporting

Select year2019

- 2019
- 2018
- 2017
- 2016

Reportable Income - Polar Capital Funds plc

30 Jun 2019Distribution Rates - Polar Capital Funds Plc

30 Sep 2019Distribution Rates - Polar Capital Funds Plc

28 Jun 2019Distribution Rates - Polar Capital Funds Plc

29 Mar 2019Distribution Rates - Polar Capital Funds Plc

31 Dec 2018Distribution Rates - Polar Capital Funds Plc

28 Sep 2018Distribution Rates - Polar Capital Funds Plc

29 Jun 2018Distribution Rates - Polar Capital Funds Plc

29 Mar 2018Distribution Rates - Polar Capital Funds Plc

29 Dec 2017Distribution Rates - Polar Capital Funds Plc

29 Sep 2017Distribution Rates - Polar Capital Funds Plc

30 Jun 2017Distribution Rates - Polar Capital Funds Plc

31 Mar 2017Distribution Rates - Polar Capital Funds Plc

30 Dec 2016Distribution Rates - Polar Capital Funds Plc

30 Sep 2016## Tax and Distribution Reporting

Select year2019

- 2019
- 2018
- 2017
- 2016

Reportable Income - Polar Capital Funds plc

30 Jun 2019Distribution Rates - Polar Capital Funds Plc

30 Sep 2019Distribution Rates - Polar Capital Funds Plc

28 Jun 2019Distribution Rates - Polar Capital Funds Plc

29 Mar 2019Distribution Rates - Polar Capital Funds Plc

31 Dec 2018Distribution Rates - Polar Capital Funds Plc

28 Sep 2018Distribution Rates - Polar Capital Funds Plc

29 Jun 2018Distribution Rates - Polar Capital Funds Plc

29 Mar 2018Distribution Rates - Polar Capital Funds Plc

29 Dec 2017Distribution Rates - Polar Capital Funds Plc

29 Sep 2017Distribution Rates - Polar Capital Funds Plc

30 Jun 2017Distribution Rates - Polar Capital Funds Plc

31 Mar 2017Distribution Rates - Polar Capital Funds Plc

30 Dec 2016Distribution Rates - Polar Capital Funds Plc

30 Sep 2016## Tax and Distribution Reporting

Select year2019

- 2019
- 2018
- 2017
- 2016

Reportable Income - Polar Capital Funds plc

30 Jun 2019Distribution Rates - Polar Capital Funds Plc

30 Sep 2019Distribution Rates - Polar Capital Funds Plc

28 Jun 2019Distribution Rates - Polar Capital Funds Plc

29 Mar 2019Distribution Rates - Polar Capital Funds Plc

31 Dec 2018Distribution Rates - Polar Capital Funds Plc

28 Sep 2018Distribution Rates - Polar Capital Funds Plc

29 Jun 2018Distribution Rates - Polar Capital Funds Plc

29 Mar 2018Distribution Rates - Polar Capital Funds Plc

29 Dec 2017Distribution Rates - Polar Capital Funds Plc

29 Sep 2017Distribution Rates - Polar Capital Funds Plc

30 Jun 2017Distribution Rates - Polar Capital Funds Plc

31 Mar 2017Distribution Rates - Polar Capital Funds Plc

30 Dec 2016Distribution Rates - Polar Capital Funds Plc

30 Sep 2016## Tax and Distribution Reporting

Select year2019

- 2019
- 2018
- 2017
- 2016

Reportable Income - Polar Capital Funds plc

30 Jun 2019Distribution Rates - Polar Capital Funds Plc

30 Sep 2019Distribution Rates - Polar Capital Funds Plc

28 Jun 2019Distribution Rates - Polar Capital Funds Plc

29 Mar 2019Distribution Rates - Polar Capital Funds Plc

31 Dec 2018Distribution Rates - Polar Capital Funds Plc

28 Sep 2018Distribution Rates - Polar Capital Funds Plc

29 Jun 2018Distribution Rates - Polar Capital Funds Plc

29 Mar 2018Distribution Rates - Polar Capital Funds Plc

29 Dec 2017Distribution Rates - Polar Capital Funds Plc

29 Sep 2017Distribution Rates - Polar Capital Funds Plc

30 Jun 2017Distribution Rates - Polar Capital Funds Plc

31 Mar 2017Distribution Rates - Polar Capital Funds Plc

30 Dec 2016Distribution Rates - Polar Capital Funds Plc

30 Sep 2016