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  1. Home
  2. Business and industry
HMRC internal manual

Corporate Finance Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
7 May 2025 - See all updates
  1. Back to contents
  2. CFM70000
  3. CFM74000

CFM74300 - Other tax rules on corporate finance: manufactured payments: contents

  1. CFM74310
    Manufactured payments: introduction
  2. CFM74320
    Manufactured payments: taxation
  3. CFM74330
    Manufactured payments: unallowable purpose
  4. CFM74340
    Manufactured payments: manufactured interest on UK securities
  5. CFM74350
    Manufactured payments: manufactured dividends on UK shares
  6. CFM74360
    Manufactured payments: manufactured overseas dividends
  7. CFM74370
    Manufactured payments: manufactured overseas dividends: deduction of tax
  8. CFM74380
    Manufactured payments: manufactured overseas dividends: deduction of tax: regulations
  9. CFM74390
    Manufactured payments: manufactured overseas dividends: disapplication or reduction of reverse charge
  10. CFM74400
    Manufactured payments: manufactured overseas dividends: matching and offsetting
  11. CFM74410
    Manufactured payments: manufactured overseas dividends: MODs from overseas equities
  12. CFM74420
    Manufactured payments: manufactured overseas dividends: MODs from overseas debt securities
  13. CFM74430
    Manufactured payments: payments made on or after 1 January 2014: introduction
  14. CFM74440
    Manufactured payments: payments made on or after 1 January 2014: taxation
  15. CFM74450
    Manufactured payments: payments made on or after 1 January 2014: manufactured overseas dividends: deduction of tax
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