CFM90000 - Debt cap: contents

»Ê¹ÚÌåÓýapp debt cap rules were introduced in Finance Act 2009 and apply to large groups with UK members with effect from a group’s first period of account that begins on or after 1 January 2010. »Ê¹ÚÌåÓýapp guidance for applying the debt cap rules is contained in the following chapters. »Ê¹ÚÌåÓýapp guidance will help HMRC staff and practitioners understand the legislation and how the rules apply to groups. »Ê¹ÚÌåÓýapp guidance will also provide assistance in risk assessing the potential impact of the rules to a group.

  1. CFM90100
    Overview
  2. CFM90200
    Which groups are affected
  3. CFM90400
    Group accounts
  4. CFM90600
    Gateway test
  5. CFM90800
    Financial services groups
  6. CFM91000
    Calculating the disallowance of financing expense amounts
  7. CFM91200
    Calculating the exemption of financing income amounts
  8. CFM91300
    Introduction to allocating the disallowance and exemption
  9. CFM91400
    Appointment of the authorised company
  10. CFM91600
    Statements of allocation
  11. CFM91800
    Failure to make statements of allocation
  12. CFM92000
    Intra-group short-term debt
  13. CFM92200
    Stranded reliefs
  14. CFM92400
    Available amount
  15. CFM92500
    Particular types of company
  16. CFM92600
    Anti-avoidance rules
  17. CFM92800
    Income from EEA group companies
  18. CFM93000
    Interaction with other rules