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