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.

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 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