INTM190000 - Controlled Foreign Companies: contents

This guidance applies for accounting periods of CFCs starting on or after 1 January 2013 and refers to the legislation at Part 9A TIOPA 2010. The previous rules for CFCs are contained in Chapter IV Part XVII of the Income and Corporation Taxes Acts 1988 and the guidance can be found at INTM254100 onwards.

1. INTM191000

   Overview of CFC rules: contents
2. INTM194000

   Introduction to the CFC Charge: contents
3. INTM197000

   The CFC Charge Gateway Chapter 3 – Determining which (if any) of Chapters 4 to 8 apply: contents
4. INTM200000

   The CFC Charge Gateway Chapter 4 - Profits attributable to UK activities: contents
5. INTM203000

   The CFC Charge Gateway Chapter 5 – Non-trading Finance Profits: contents
6. INTM207000

   The CFC Charge Gateway Chapter 6 – Trading Finance Profits: contents
7. INTM210000

   The CFC Charge Gateway Chapter 7 - Captive Insurance Business: contents
8. INTM213000

   The CFC Charge Gateway Chapter 8 – Solo consolidation: contents
9. INTM216000

   Chapter 9 - Exemptions for profits from Qualifying Loan Relationships: contents
10. INTM224000

    Entity Exemptions: contents
11. INTM227000

    Relevant Interests in a CFC: contents
12. INTM230000

    Creditable Tax of a CFC: contents
13. INTM233000

    Apportionment of a CFC’s Chargeable Profits and Creditable Tax: contents
14. INTM236000

    Control: contents
15. INTM239000

    Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: contents
16. INTM242000

    Residence of CFCs: contents
17. INTM245000

    Management and collection of a CFC charge and reliefs available against a CFC charge: contents
18. INTM248000

    Definitions for terms in Part 9A: contents
19. INTM251000

    How the corporate tax regime works for CFCs: Contents
20. INTM254000

    Guidance relating to superseded legislation: contents