INTM256600 - How the corporate tax regime works for Controlled Foreign Companies: Contents

This guidance applies for accounting period before 1 January 2013 and refers to the legislation at Chapter IV Part XVII of the Income and Corporation Taxes Acts 1988, under the old Controlled Foreign Companies (CFC) rules.

»Ê¹ÚÌåÓýapp current rules for CFCs are contained in Part 9A, Taxation (International and Other Provisions) Act 2010. This legislation is effective for accounting periods of CFCs beginning on or after 1 January 2013. »Ê¹ÚÌåÓýapp new guidance can be found at INTM190000 onwards.

  1. INTM256610
    Controlled Foreign Company supplementary pages
  2. INTM256620
    When to make a return in respect of a Controlled Foreign Company
  3. INTM256630
    How to complete the Controlled Foreign Company supplementary pages
  4. INTM256640
    Controlled Foreign Company supplementary pages (forms CT600 & CT600B) reproduced
  5. INTM256650
    Intention to pursue an Acceptable Distribution Policy ('ADP')
  6. INTM256660
    HMRC Enquiries: Commissioners' sanction
  7. INTM256670
    HMRC Enquiries: records
  8. INTM256680
    HMRC Enquiries: penalties
  9. INTM256690
    HMRC Enquiries: examples of penalty cases
  10. INTM256700
    Appeals
  11. INTM256710
    Notice of liability
  12. INTM256720
    Clearances: general
  13. INTM256730
    Clearances: what to include in the application
  14. INTM256740
    Clearances: standard clearance letter
  15. INTM256750
    Clearances: where to send applications