INTM573000 - Thin capitalisation: the Advance Thin Capitalisation Agreement
Contents
Introduction to the ATCA process |
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When can an ATCA application be made, and what periods can it apply to? |
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Scope of the ATCA - what types of transactions are within the ATCA regime? |
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Scope of the ATCA - legislation and issues covered |
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Presenting an ATCA application - information and analysis |
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How ATCAs are dealt with within HMRC |
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Criteria for acceptance of an ATCA application |
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Withdrawing from the ATCA process |
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Penalties in relation to ATCAs |
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Signing off the ATCA |
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Monitoring the ATCA |

