CFM90190 | Debt cap: overview: getting help and advice

This guidance applies to worldwide group periods of account ending before or straddling 1 April 2017.

Further guidance for HMRC staff

Where doubt or difficulty arises in the application of the debt cap rules, HMRC staff should in the first instance seek advice from an International Issues Manager. If the problem cannot be resolved, you should seek advice from the Financial Products Team in Business, Assets and International (BAI). The BAI intranet site explains the procedures for seeking general advice or making a formal submission.

If you receive representations from customers about the policy behind the debt cap, or where cases throw up fundamental questions about how the legislation operates, please contact BAI (Financial Products Team).