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HMRC internal manual

Corporate Finance Manual

Debt cap: overview: getting help and advice

Further guidance for HMRC staff

Where doubt or difficulty arises in the application of the debt cap rules, HMRC staff should in the first instance seek advice from an International Issues Manager. If the problem cannot be resolved, you should seek advice from CTIAA (Financial Products Team). The CTIAA intranet site explains the procedures for seeking general advice or making a formal submission.

If you receive representations from customers about the policy behind the debt cap, or where cases throw up fundamental questions about how the legislation operates, please contact CTIAA (Financial Products Team).