INTM256100 - Reliefs against Controlled Foreign Companies' tax: 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.

The 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. The new guidance can be found here (HMRC website).

1. INTM256110

   Relevant allowances
2. INTM256120

   Method of giving relief for relevant allowances
3. INTM256130

   Amount of relevant allowances qualifying for relief
4. INTM256140

   Restriction on relief claims
5. INTM256150

   Time limits for claim
6. INTM256160

   Form of claim
7. INTM256170

   Set-off of unrelieved surplus ACT
8. INTM256180

   Relevant amount'
9. INTM256190

   Relevant maximum'
10. INTM256200

    Examples
11. INTM256210

    Reliefs to prevent a double charge
12. INTM256220

    Relief for chargeable Gains
13. INTM256230

    Relief for dividends paid by a Controlled Foreign Company: Outline
14. INTM256240

    Relief for dividends paid by a Controlled Foreign Company: main conditions
15. INTM256250

    Gross attributed tax
16. INTM256260

    Relief available to purchaser of an interest in the Controlled Foreign Company
17. INTM256270

    Application of double taxation rules
18. INTM256280

    Modifications to double taxation rules
19. INTM256290

    Wasted relief
20. INTM256300

    Rules for attributing Chapter IV tax
21. INTM256310

    Interaction with capital gains relief
22. INTM256320

    Examples of relief of dividends paid by a Controlled Foreign Company