For direct share investments you are responsible for declaring/discharging your own tax liabilities (e.g. income tax on dividends, CGT on capital gains etc.). For indirect share investments (e.g. unit linked funds) all taxes are normally taken care of within the fund and/or at encashment. Note that the tax treatment of direct share (0%, 20% or 42% income tax on dividends which may have been paid net of dividend witholding tax of 20%, 20% on gains less allowances and expenses) and indirect share (e.g. 23% on any growth deducted at encashment for gross roll-up funds) differ.