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Official guidance
Corporate Finance Manual

CFM91600 · Debt cap: statement of allocation

  • CFM91610 · Outline for disallowance statements
  • CFM91620 · Required information for disallowance
  • CFM91625 · Groups with dual resident investing companies
  • CFM91630 · Outline for exemption statements
  • CFM91640 · Required information for exemptions
  • CFM91650 · Information accompanying the statement
  • CFM91660 · Joint statement
  • CFM91670 · Submission of initial statement
  • CFM91680 · Late submission of initial statement
  • CFM91690 · Submission of revised statement
  • CFM91700 · Late submission of the revised statement: conditions A and B
  • CFM91710 · Late submission of revised statement: condition A
  • CFM91720 · Late submission of revised statement: examples
  • CFM91730 · Revised statement and CTSA returns
  • CFM91740 · Obvious error or omission
  1. Debt cap: statement of allocation: Contents
  2. Debt cap: statement of allocation: joint statement

CFM91660 | Debt cap: statement of allocation: joint statement

From HM Revenue & Customs · Corporate Finance Manual

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

Joint statements of allocation

It may happen that a reporting body submits both statements of allocated disallowances and statements of allocated exemptions for a group. In these circumstances it is possible that the reporting body will submit joint statements. This is acceptable as long as each type of statement includes the required information. The required information for statements of allocated disallowance is at CFM91620 and for statements of allocated exemptions CFM91640.

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