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HMRC internal manual

Corporate Finance Manual

Introduction to the Corporate Finance Manual: improvements to the Corporate Finance Manual

Improving the CFM

The authors of the CFM are technical advisers in the Financial Products team, part of CTIS in Business Tax. Our aim is to give you clear and comprehensive guidance about the topics covered in this manual. Please let us know if you find

  • material that is out of date, wrong or missing;
  • unhelpful formatting or language;
  • typos, incorrect or broken links, or searches that give you unexpected results.


Please send your comments to the Financial Products and Services Team,

HMRC, 3r d Floor, Mail Station E, 100 Parliament Street, London SW1A 2BQ.

Email: Alia Islam