INTM200000 - Controlled Foreign Companies: Main 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 http://www.hmrc.gov.uk/drafts/cfc.htm

INTM201000

Controlled Foreign Companies: legislation - introduction and outline

INTM202000

Controlled Foreign Companies: definitions

INTM203000

Controlled Foreign Companies: exemptions - excluded countries

INTM204000

Controlled Foreign Companies: exemptions - Acceptable Distribution Policy ('ADP')

INTM205000

Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT')

 

Controlled Foreign Companies: exemptions - public quotation condition - see INTM217050

INTM207000

Controlled Foreign Companies: exemptions - de minimis

INTM208000

Controlled Foreign Companies: exemptions - the motive test

INTM209000

Controlled Foreign Companies: computation of chargeable profits and creditable tax

INTM210000

Controlled Foreign Companies: apportionment of chargeable profits and creditable tax

INTM210500

Controlled Foreign Companies: EEA states - deduction for net economic value against apportionment

INTM211000

Reliefs against Controlled Foreign Companies' Tax

INTM212000

Controlled Foreign Companies: United Kingdom companies carrying on life assurance business

INTM213000

Controlled Foreign Companies carrying on general insurance business

INTM214000

How the CT regime works for Controlled Foreign Companies

INTM215000

Withdrawn (formerly Controlled Foreign Companies: before CTSA)

INTM216000

Controlled Foreign Companies: reviews

INTM217000

Controlled Foreign Companies: guidance relating to superseded legislation