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INTM256600 | How the corporate tax regime works for Controlled Foreign Companies: Contents

From HM Revenue & Customs · International Manual

This guidance applies for accounting period before 1 January 2013 and refers to the legislation at Chapter IV Part XVII of the Income and Corporation Taxes Acts 1988, under the old Controlled Foreign Companies (CFC) rules.

The current rules for CFCs are contained in Part 9A, Taxation (International and Other Provisions) Act 2010. This legislation is effective for accounting periods of CFCs beginning on or after 1 January 2013. The new guidance can be found at INTM190000 onwards.

Contents15 entries

  1. INTM256610How the corporate tax regime works for Controlled Foreign Companies: Controlled Foreign Company supplementary pages
  2. INTM256620How the corporate tax works for Controlled Foreign Companies: When to make a return in respect of a Controlled Foreign Company
  3. INTM256630How the corporate tax regime works for Controlled Foreign Companies: How to complete the Controlled Foreign Company supplementary pages
  4. INTM256640How the corporate tax regime works for Controlled Foreign Companies: Controlled Foreign Company supplementary pages (forms CT600 & CT600B reproduced)
  5. INTM256650How the corporate tax regime works for Controlled Foreign Companies: Intention to pursue an Acceptable Distribution Policy (‘ADP’)
  6. INTM256660How the corporate tax regime works for Controlled Foreign Companies: HMRC enquiries: Commissioners’ sanction
  7. INTM256670How the corporate tax regime works for Controlled Foreign Companies: HMRC enquiries: records
  8. INTM256680How the corporate tax regime works for Controlled Foreign Companies: HMRC enquiries: penalties
  9. INTM256690How the corporate tax regime works for Controlled Foreign Companies: HMRC enquiries: examples of penalty cases
  10. INTM256700How the corporate tax regime works for Controlled Foreign Companies: Appeals
  11. INTM256710How the corporate tax regime works for Controlled Foreign Companies: Notice of liability
  12. INTM256720How the corporate tax regime works for Controlled Foreign Companies: Clearances: general
  13. INTM256730How the corporate tax regime works for Controlled Foreign Companies: Clearances: what to include in the application
  14. INTM256740How the corporate tax regime works for Controlled Foreign Companies: Clearances: standard clearance letter
  15. INTM256750How the corporate tax regime works for Controlled Foreign Companies: Clearances: where to send applications