Tax and distributions
The Fund intends to pay dividends to its shareholders at least annually. Distributions will automatically be reinvested in Fund shares unless you submit a request for cash payment with at least ten days prior notice, before the record date for distribution, to the Transfer Agent. The distribution dates will appear on this page alongside the rates once they become available. The dates can be changed by the Officers of the Funds. For more information on Baillie Gifford Funds’ Distributions please see the Statutory Prospectus.
You can find answers to some of our most common questions about tax and distribution for mutual funds in our frequently asked questions document.
Recent distributions
The below table shows the makeup of the most recent distributions paid.
| Share class Institutional | Share class K | |
|---|---|---|
| Income dividends | 1.09994 | 1.18597 |
| Short-term capital gains * | 0.12845 | 0.12845 |
| Long-term capital gains | 8.82076 | 8.82076 |
| Total per share | 10.75256 | 10.83858 |
| Ex-dividend date | 12/29/2025 | 12/29/2025 |
| Pay date | 12/29/2025 | 12/29/2025 |
| Status | Final | Final |
Source: Bank of New York and Baillie Gifford & Co
There was also a Return of Capital for 0.703396 included in the above total.
*Short-term capital gains are treated as ordinary income for U.S. Federal Income Tax Purposes.