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INTM610000 | Contents: Profit Fragmentation Rules

From HM Revenue & Customs · International Manual

Contents30 entries

  1. INTM610010Introduction
  2. INTM610020Introduction: Who do these rules apply to? / How will these rules be used?
  3. INTM610030Introduction: When do these rules apply?
  4. INTM610040Parties
  5. INTM610050Parties (Continued)
  6. INTM610060Profit Fragmentation Arrangements
  7. INTM610070Profit Fragmentation Arrangements: The Material Provision
  8. INTM610080Profit Fragmentation Arrangements: Transfer of Value
  9. INTM610090Profit Fragmentation Arrangements: Tracing Value
  10. INTM610100Profit Fragmentation Arrangements: Arm’s Length Transfer
  11. INTM610110Enjoyment Conditions
  12. INTM610120Enjoyment Conditions: Enjoyment Test
  13. INTM610130Enjoyment Conditions: Procurer Test
  14. INTM610140Exception Conditions
  15. INTM610150Exception Conditions: Tax Mismatch
  16. INTM610160Exception Conditions: Tax Mismatch: Quantifying the Resident Party’s Tax Reduction
  17. INTM610170Exception Conditions: Tax Mismatch: Qualifying Deduction and Qualifying Loss Relief
  18. INTM610180Exception Conditions: Tax Mismatch: Hybrid and Transparent Entities/ Reasonable to Conclude/ UK Resident Non-Domiciled Individuals
  19. INTM610190Exception Conditions: Tax Advantage Test
  20. INTM610200Profit Fragmentation Adjustments
  21. INTM610210Profit Fragmentation Adjustments: Hierarchy of Legislation
  22. INTM610220Profit Fragmentation Adjustments: NICs Consequences for Individuals
  23. INTM610230Profit Fragmentation Adjustments: Reimbursement Payments
  24. INTM610240Double Taxation
  25. INTM610250Interaction with Other Legislation: Income Chargeable to S720 or S727 ITA 2007
  26. INTM610260Interaction with Other Legislation: Income Chargeable to S731 ITA 2007
  27. INTM610270Interaction with Other Legislation: Carried Interest and Disguised Investment Management Fees
  28. INTM610280Making Adjustment on the Tax Return: Individuals
  29. INTM610290Making Adjustments on the Tax Return: Members of a partnership required to make adjustments under the Profit Fragmentation legislation
  30. INTM610300Making Adjustments on the Tax Return: Companies required to make adjustments under the Profit Fragmentation legislation