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INTM501000 | Interest imputation: transfer pricing the lender: contents

From HM Revenue & Customs · International Manual

The rules covered by this guidance page were subject to reform in Finance Bill 2025- 26. As such you may need to consider the draft guidance at INTM414000 from 1 January 2026.

Contents6 entries

  1. INTM501010Interest imputation: transfer pricing the lender: tax implications of outward lending
  2. INTM501020Interest imputation: transfer pricing the lender: detecting and evaluating loans to connected parties
  3. INTM501030Interest imputation: transfer pricing the lender: information gathering on outward loan cases
  4. INTM501040Interest imputation: transfer pricing the lender: working a case
  5. INTM501050Interest imputation: transfer pricing the lender: implicit and explicit loan guarantees
  6. INTM501060Interest imputation: transfer pricing the lender: treatment of exchange differences