Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Company Taxation Manual

HM Revenue & Customs
, see all updates

Particular topics: rent factoring: address for further advice

If you consider that a company may have undertaken a rent factoring transaction, or an analogous transaction, or you want advice on the workings of the statute, you should contact Anti Avoidance Group (Investigation), 1st Floor, 22 Kingsway, London, WC2B 6NR.