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