The Structure of UK REITS

A UK REIT will be in the form of a company but, importantly, not an Open Ended Investment Company (OEIC). The company must be publicly listed on a Recognised Stock Exchange. It must also be tax resident in the UK and not be dual resident in any other jurisdiction. These conditions must be met for a company wishing to become a UK REIT.

The company must have only one class of ordinary shares in issue and have no other classes of shares.

More Information:

• Qualification for REITS
• Tax Treatement of REITS?

We hope that these pages will provide useful background and useful information on the REIT issue.