INTM201010 - 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 International: Outward Investment 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 International: Outward Investment Team on controlled foreign company matters should be addressed to:

Business International: Outward Investment Team Registry, HM Revenue & Customs, 3rd Floor, 100 Parliament Street, London SW1A 2BQ.