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Contents

Official guidance
Company Taxation Manual

CTM21500 · ACT: FID: international headquarters companies (IHC)

  • CTM21505 · Introduction
  • CTM21510 · Conditions
  • CTM21520 · Whether company is an IHC
  • CTM21530 · Foreign held
  • CTM21535 · Ownership of share capital
  • CTM21540 · Company found not to be an IHC
  • CTM21550 · Further reckoning comparison
  • CTM21560 · Further reckoning following additional matching
  1. Advance Corporation Tax (ACT): contents
  2. ACT: FID: international headquarters companies (IHC): contents

CTM21500 | ACT: FID: international headquarters companies (IHC): contents

From HM Revenue & Customs · Company Taxation Manual

Contents8 entries

  1. CTM21505ACT: FID: international headquarters companies (IHC): introduction
  2. CTM21510ACT: FID: international headquarters companies (IHC): conditions
  3. CTM21520ACT: FID: international headquarters companies (IHC): whether company is an IHC
  4. CTM21530ACT: FID: international headquarters companies (IHC): foreign held
  5. CTM21535ACT: FID: international headquarters companies (IHC): ownership of share capital
  6. CTM21540ACT: FID: international headquarters companies (IHC): company found not to be an IHC
  7. CTM21550ACT: FID: international headquarters companies (IHC): further reckoning comparison
  8. CTM21560ACT: FID: international headquarters companies (IHC): further reckoning following additional matching
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