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Contents

Official guidance
Company Taxation Manual

CTM21300 · ACT: FID: foreign profits

  • CTM21305 · Definitions and outline of scheme
  • CTM21310 · Matching FID with distributable foreign profit (DFP): outline
  • CTM21320 · Matching FID with distributable foreign profit (DFP): of same company
  • CTM21330 · Matching FID with distributable foreign profit (DFP): of a subsidiary
  • CTM21340 · Matching FID with distributable foreign profit (DFP): meaning of 51% subsidiary
  1. Advance Corporation Tax (ACT): contents
  2. ACT: FID: foreign profits: contents

CTM21300 | ACT: FID: foreign profits: contents

From HM Revenue & Customs · Company Taxation Manual

Contents5 entries

  1. CTM21305ACT: FID: foreign profits: definitions and outline of scheme
  2. CTM21310ACT: FID: foreign profits: matching FID with distributable foreign profit (DFP): outline
  3. CTM21320ACT: FID: foreign profits: matching FID with distributable foreign profit (DFP): of same company
  4. CTM21330ACT: FID: foreign profits: matching FID with distributable foreign profit (DFP): of a subsidiary
  5. CTM21340ACT: FID: foreign profits: matching FID with distributable foreign profit (DFP): meaning of 51% subsidiary
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