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Contents

Official guidance
International Manual

INTM255600 · Controlled Foreign Companies: Computation of Chargeable Profits and Creditable Tax

  • INTM255610 · Introduction
  • INTM255620 · Definition of chargeable profits
  • INTM255630 · Assumed residence and apportionment
  • INTM255640 · Place of trade
  • INTM255650 · Transactions with associates
  • INTM255660 · Foreign exchange and currency account
  • INTM255670 · Effect on other liabilities
  • INTM255680 · Close company and group provisions
  • INTM255690 · Claims assumed to be made
  • INTM255700 · Disclaimer and variation of reliefs and claims, or elections that are not reliefs
  • INTM255710 · Form of disclaimer, etc
  • INTM255720 · Majority interest
  • INTM255730 · Time limit
  • INTM255740 · Intangible fixed assets
  • INTM255750 · Capital allowances
  • INTM255760 · Losses in pre-apportionment accounting period
  • INTM255770 · Time limit
  • INTM255780 · Form of claim
  • INTM255790 · Effect of claim
  • INTM255800 · Limitations on scope of ICTA88/SCH24/PARA9
  • INTM255810 · Reconstruction without change of ownership
  • INTM255820 · Unremittable income
  • INTM255830 · Creditable tax
  1. Controlled Foreign Companies: Computation of Chargeable Profits and Creditable Tax: Contents
  2. Controlled Foreign Companies: Computation of Chargeable Profits and Creditable Tax: Form of claim

INTM255780 | Controlled Foreign Companies: Computation of Chargeable Profits and Creditable Tax: Form of claim

From HM Revenue & Customs · International Manual

There is no prescribed HMRC form on which to make a claim and the effect of the claim need only be incorporated into the return or an amended return.

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