»Ê¹ÚÌåÓýapp

Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
GOV.UK

Navigation menu

Menu
Search GOV.UK

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of GOV.UK is being rebuilt � find out what beta means

  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. CFM95000

CFM96200 - Interest restriction: related parties

  1. CFM96210
    Related parties: overview
  2. CFM96220
    Related parties: general rule
  3. CFM96230
    Related parties: meaning of 25% investment
  4. CFM96240
    Related parties: 25% investment - attribution of rights and interests: connected persons
  5. CFM96250
    Related parties: 25% investment - attribution of rights and interests: persons acting together
  6. CFM96260
    Related parties: 25% investment - attribution of rights and interests: qualifying arrangement
  7. CFM96270
    Related parties: liabilities guaranteed by a related party
  8. CFM96271
    Related parties: financial assistance
  9. CFM96275
    Related parties: liabilities where a related party indirectly stands as a creditor
  10. CFM96280
    Related parties: holdings of debt and equity in the same proportions
  11. CFM96290
    Related parties: where unrelated parties hold at least 50% of the same debt
  12. CFM96300
    Related parties: where unrelated parties hold at least 50% of debt with the same rights: examples
  13. CFM96310
    Related parties: debt restructuring
  14. CFM96320
    Related parties: ordinary independent financing arrangements by banks and others
  15. CFM96330
    Related parties: loans made by relevant public bodies
  16. CFM96340
    Related parties: finance leases granted before 1 April 2017
Previous page
Next page

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , except where otherwise stated