INTM254160 - Controlled Foreign Companies: legislation - introduction and outline: Guidance on the Controlled Foreign Companies’ rules under self assessment
If at any time companies or their advisers need further guidance on particular cases, Business, Assets & International Base Protection Policy Team will provide it wherever possible. Guidance will not of course be given where it is sought with a view to facilitating tax avoidance. All correspondence with Business, Assets & International Base Protection Policy Team on controlled foreign company matters should be addressed to:
HM Revenue and Customs
Business Assets and International
Base Protection Policy Team
S1715, Floor 9, Mail Point 3
Central Mail Unit
Newcastle
NE98 1ZZ