Tax Information - United Kingdom

A reporting fund for UK tax purposes is an offshore fund that has registered with HM Revenue & Customs (HRMC) and has elected to provide UK investors with the amount of accumulated income per share, the investor tax report, at the end of each reporting period. SKY Harbor Global Funds is such a reporting fund for UK tax purposes, and the share classes for which figures will be produced for UK reporting purposes are currently the USD, GBP share classes. At the request of UK investors, however, the fund has prepared tax figures for other hedged share classes and may do so again in the future on a case by case basis. Please contact SKY Harbor Global Funds concerning tax reporting for other share classes.

For details of share classes that are reported in the United Kingdom please see the SKY Harbor Global Funds class listing document.

It is intended that the investor tax report will be made available on the website here in the Tax Information section of the SKY Harbor Global Funds website, within the 6 months following the end of the reporting period.

The investor tax reports are published for each reporting share class for each reporting period. They comprise the “distributions” per share made by the fund during the period, as well as the “excess reportable income” per share at the end of the reporting period. The excess reportable income is broadly based on the net income of the fund in excess of distributions made during the reporting period. UK investors must include both the actual distributions received, as well as the excess of reportable income in their tax returns on which they will be liable to pay income or corporation tax as appropriate.

The information contained on this page is made to support marketing of the share classes and is based on interpretations of relevant laws and regulations currently in effect, all of which are subject to change without notice on this website. This summary is not intended to nor does it constitute investment or tax advice and does not purport to deal with all of the tax consequences applicable to the funds or to all categories of investors, some of whom may be subject to special rules. Shareholders and potential investors are advised to consult their professional advisors concerning possible taxation or other consequences of purchasing, holding, selling, converting or otherwise disposing of the Shares under the laws of their country of incorporation, establishment, residence, or domicile, and in the light of their particular circumstances.