INTM215490 - Controlled Foreign Companies: before CTSA

Reliefs: disclaimer of relief – form of disclaimer

There is no set HM Revenue & Customs form on which to give notice of disclaimer. See INTM215480 for discussion of disclaimers.

The company should send the notice to:

The Board of HM Revenue & Customs

CT & VAT, International CT

3rd Floor

100 Parliament Street

London SW1A 2BQ

The notice should clearly show these details:

• the name of the controlled foreign company
• the accounting period concerned
• the reliefs or allowances (and where appropriate the amounts) disclaimed
• the identity of the company or companies giving the notice
• the date of the notice.