SolvedINTM503100 | Intra-group funding: Cash Pooling: 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 As such you may need to consider the draft guidance at INTM 414000 from 1 January 2026.
Contents10 entries
- INTM503110Cash pooling: Introduction to cash pooling
- INTM503120Cash pooling: Legal and commercial arrangements
- INTM503130Cash pooling: setting interest rates for participants on an arm's length basis
- INTM503140Cash pooling: short term and long term balances held in the cash pool
- INTM503150Cash pooling: UK company as long term depositor in the cash pool
- INTM503160Cash pooling: UK company as long-term borrower in the cash pool
- INTM503170Cash pooling: UK company as the cash pool header
- INTM503180Cash pooling: UK company as the cash pool header and the arm’s length principle
- INTM503190Cash pooling: netting considerations
- INTM503200Cash pooling: risk assessment/compliance checks