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Contents

Official guidance
International Manual

INTM489585 · Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions

  • INTM489590 · Overview of Diverted Profits Tax
  • INTM489595 · Section 80 - involvement of entities or transactions lacking economic substance - situation 1 - UK company
  • INTM489600 · Transaction or series of transactions
  • INTM489605 · Section 80 exceptions – excepted loan relationship outcome
  • INTM489610 · Section 80 exceptions – small or medium sized enterprises (SMEs)
  • INTM489615 · Application to partnerships
  • INTM489620 · Section 81 - involvement of entities or transactions lacking economic substance - extension to foreign companies with a UK permanent establishment
  • INTM489625 · Consequences of section 80 or 81 applying
  • INTM489630 · Consequences of section 80 or 81 applying - section 82 - key definitions
  • INTM489635 · Consequences of section 80 or 81 applying - section 83 - cases where no taxable diverted profits arise
  • INTM489640 · Consequences of section 80 or 81 applying - section 84 - calculation by reference to the actual provision
  • INTM489645 · Consequences of section 80 or 81 applying - section 85 - calculation by reference to the relevant alternative provision
  • INTM489650 · Estimating profits for notices – section 80 or 81 cases
  • INTM489655 · Section 86 - avoidance of a UK taxable presence – situation 3
  • INTM489660 · Section 86 exceptions – independent agents, etc.
  • INTM489665 · Section 86 exceptions – companies with limited UK related sales or expenses
  • INTM489670 · Section 86 exceptions – SMEs
  • INTM489675 · Section 86 – the mismatch condition
  • INTM489680 · Section 86 – the tax avoidance condition
  • INTM489685 · Section 86 – application to partnerships
  • INTM489690 · Section 87 - exception for limited UK-related sales or expenses
  • INTM489695 · Consequences of section 86 applying
  • INTM489700 · Consequences of section 86 applying - section 88 - key definitions
  • INTM489705 · Consequences of section 86 applying - section 89 - calculation of profits where only tax avoidance condition is met
  • INTM489710 · Consequences of section 86 applying - section 90 - mismatch condition is met - calculation by reference to the actual provision
  • INTM489715 · Consequences of section 86 applying - section 91 - mismatch condition is met - calculation by reference to the relevant alternative provision
  • INTM489720 · Estimating profits for notices - section 86 cases
  • INTM489725 · The participation condition
  • INTM489730 · The participation condition A - financing arrangements
  • INTM489735 · The participation condition B - non-financing arrangements
  • INTM489740 · The effective tax mismatch outcome
  • INTM489745 · The effective tax mismatch outcome – reduction in the income of the first party
  • INTM489750 · The effective tax mismatch outcome – exempted payments
  • INTM489755 · The effective tax mismatch outcome – 80% payment test
  • INTM489760 · The effective tax mismatch outcome - quantifying the tax reduction
  • INTM489765 · The insufficient economic substance condition – overview
  • INTM489770 · The insufficient economic substance condition – detail
  • INTM489775 · Partnerships
  1. Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: contents
  2. Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: application to partnerships

INTM489615 | Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: application to partnerships

From HM Revenue & Customs · International Manual

Where the UK company is a member of a partnership, any provision made or imposed between the partnership and another person is treated as made or imposed between the company and that other person.

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