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Contents

Official guidance
International Manual

INTM502000 · Interest imputation: dealing with "equity function" arguments

  • INTM502010 · Interest imputation: dealing with ‘equity function’ arguments: Introduction
  • INTM502020 · Interest imputation: dealing with ‘equity function’ arguments: HMRC response
  • INTM502030 · Interest imputation: dealing with ‘equity function’ arguments: Preparatory work
  • INTM502040 · Interest imputation: dealing with ‘equity function’ arguments: Working a case
  • INTM502050 · Issues affecting equity function cases
  • INTM502060 · Interest imputation: dealing with ‘equity function’ arguments: referrals to Business, Assets & International
  1. Interest imputation: dealing with "equity function" arguments: contents
  2. Interest imputation: dealing with ‘equity function’ arguments: referrals to Business, Assets & International

INTM502060 | Interest imputation: dealing with ‘equity function’ arguments: referrals to Business, Assets & International

From HM Revenue & Customs · International Manual

There is no longer a requirement to refer equity function cases to Business, Assets & International.

There should be sufficient expertise at local level, though cases may be escalated where size or difficulty demands.

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