Originally Posted by nun
So any idea which of the list below are PFICs?
The list starts with the invetsments I'm pretty sure are PFICs
Yes, these are definitely PFICs. (Assuming they are not registered in the US.)
A bond fund would also be a PFIC.
Uk Government Bonds, Gilts
Individual bonds and gilts are no problem.
Individual stocks should generally be ok, but avoid anything which looks like it derives most of its income passively -- stock-holding or real estate-holding companies especially. Regarding the latter, I read a legal opinion on the web (for what that may be worth) that said for real-estate management/investment companies, the critical difference is probably whether the company does its own property management or subs it out. If it subs it out, then it is probably a PFIC. Also avoid start-ups and spin-offs which are still living on financing or gifts of stock and have not yet started making a living from operations.
I think the general question to ask is, "is this company really 'working' for a living, or is it just living off rents, dividends and capital gains?"
Anyway, that's my impression, worth what you paid for it.