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

Close companies: tests: control - exceptions

The specific exceptions mentioned in (d) to (f) of CTM60105 may exclude a company from being a close company even if five or fewer persons, etc, can be shown on the tests in CTM60220 to control it. These exceptions are considered in more detail in CTM60270 to CTM60310.