INTM215460 - Controlled Foreign Companies: before CTSA

Reliefs to prevent double charge: chargeable gains - form of claim

For periods prior to self assessment, the company should claim in writing to the inspector giving:

• the name of the claimant company
• the date and issue and reference number of the Chapter IV assessment on which it has to pay the tax
• the details of the disposal of company shares

See INTM211120 for guidance on claims for periods of self assessment.