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CFM90000 | Debt cap: contents

From HM Revenue & Customs · Corporate Finance Manual

The debt cap rules were introduced in Finance Act 2009 and apply to large groups with UK members with effect from a group’s first period of account that begins on or after 1 January 2010. The guidance for applying the debt cap rules is contained in the following chapters. The guidance will help HMRC staff and practitioners understand the legislation and how the rules apply to groups. The guidance will also provide assistance in risk assessing the potential impact of the rules to a group.

Contents18 entries

  1. CFM90100Debt cap: overview: contents
  2. CFM90200Debt cap: groups affected: contents
  3. CFM90400Debt cap: group accounts: contents
  4. CFM90600Debt Cap: gateway test: contents
  5. CFM90800Debt cap: financial services groups: scope: contents
  6. CFM91000Debt cap: calculating the disallowance of financing expense amounts: Contents
  7. CFM91200Debt cap: calculating the exemption of financing income amounts: Contents
  8. CFM91300Debt cap: introduction to allocating the disallowance and exemption: Contents
  9. CFM91400Debt cap: appointment of the authorised company: Contents
  10. CFM91600Debt cap: statement of allocation: Contents
  11. CFM91800Debt cap: failure to make statements of allocation: Contents
  12. CFM92000Debt cap: intra-group short-term debt: contents
  13. CFM92200Debt cap: stranded reliefs: contents
  14. CFM92400Debt cap: available amount: contents
  15. CFM92500Debt cap: particular types of company: contents
  16. CFM92600Anti-avoidance rules - contents
  17. CFM92800Debt cap: income from EEA group companies: contents
  18. CFM93000Debt cap: interaction with other rules: Contents