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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
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Other tax rules on corporate finance: manufactured payments: contents

  1. CFM74310
    Other tax rules on corporate finance: manufactured payments: introduction
  2. CFM74320
    Other tax rules on corporate finance: manufactured payments: taxation
  3. CFM74330
    Other tax rules on corporate finance: manufactured payments: unallowable purpose
  4. CFM74340
    Other tax rules on corporate finance: manufactured payments: manufactured interest on UK securities
  5. CFM74350
    Other tax rules on corporate finance: manufactured payments: manufactured dividends on UK shares
  6. CFM74360
    Other tax rules on corporate finance: manufactured payments: manufactured overseas dividends
  7. CFM74370
    Other tax rules on corporate finance: manufactured payments: manufactured overseas dividends: deduction of tax
  8. CFM74380
    Other tax rules on corporate finance: manufactured payments: manufactured overseas dividends: deduction of tax: regulations
  9. CFM74390
    Other tax rules on corporate finance: manufactured payments: manufactured overseas dividends: deduction of tax: disapplication or reduction of reverse charge
  10. CFM74400
    Other tax rules on corporate finance: manufactured payments: manufactured overseas dividends: matching and offsetting overseas tax
  11. CFM74410
    Other tax rules on corporate finance: manufactured payments: manufactured overseas dividends: MODs from overseas equities
  12. CFM74420
    Other tax rules on corporate finance: manufactured payments: manufactured overseas dividends: MODs from overseas debt securities
  13. CFM74430
    Other tax rules on corporate finance: manufactured payments: payments made on or after 1 January 2014: introduction
  14. CFM74440
    Other tax rules on corporate finance: manufactured payments: payments made on or after 1 January 2014: taxation
  15. CFM74450
    Other tax rules on corporate finance: manufactured payments: payments made on or after 1 January 2014: manufactured overseas dividends: deduction of tax