1. International and HMRC Materials
  2. HMRC Manuals
  3. International Manual
International ManualINTM190000INTM197000INTM197600INTM197750INTM197760 Controlled Foreign Companies: The CFC Charge Gateway Chapter 3 - Determining which (if any) of ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

  • INTM197760 What is excluded from non-trading finance profits?: Incidental non-trading finance profits - the 5% rule (ingested March 2, 2019)
  • INTM197760 What is excluded from non-trading finance profits?: Incidental non-trading finance profits - the 5% rule (ingested May 25, 2019)
  • INTM197760 What is excluded from non-trading finance profits?: Incidental non-trading finance profits - the 5% rule (ingested April 11, 2020)
  • INTM197760 (ingested December 26, 2020)
  • INTM197760 What is excluded from non-trading finance profits?: Incidental non-trading finance profits - the 5% rule (ingested March 13, 2021)
  • INTM197760 What is excluded from non-trading finance profits?: Incidental non-trading finance profits - the 5% rule (ingested March 20, 2021)
  • INTM197760 What is excluded from non-trading finance profits?: Incidental non-trading finance profits - the 5% rule (ingested May 1, 2021)
  • INTM197760 What is excluded from non-trading finance profits?: Incidental non-trading finance profits - the 5% rule (ingested July 19, 2018)