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HMRC internal manual

Corporate Finance Manual

Debt cap: failure to make statements of allocation: Contents

  1. CFM91810
    Failure to make statements of allocation: outline
  2. CFM91820
    Failure to make statements of allocation: default allocation of disallowance of financing expense amounts: no DRICs
  3. CFM91825
    Failure to make statements of allocation: default allocation of disallowance of financing expense amounts: DRICs involved
  4. CFM91830
    Failure to make statements of allocation: default allocation of disallowance of financing expense amounts: DRICs: formulae
  5. CFM91835
    Failure to make statements of allocation: default allocation of disallowance of financing expense amounts: DRICs: example
  6. CFM91840
    Failure to make statements of allocation: election for allocation of disallowance for company with multiple financing expense amounts
  7. CFM91850
    Failure to make statements of allocation: default allocation of disallowance for company with multiple financing expense amounts
  8. CFM91860
    Failure to make statements of allocation: default allocation of disallowance for company with multiple financing expense amounts: example
  9. CFM91870
    Failure to make statements of allocation: default treatment of financing income amounts
  10. CFM91880
    Failure to make statements of allocation: default treatment of financing income amounts: example
  11. CFM91890
    Failure to make statements of allocation: provision of information to group companies
  12. CFM91900
    Failure to make statements of allocation: worldwide group with more than one ultimate UK parent
  13. CFM91910
    Failure to make statements of allocation: information not provided to group companies
  14. CFM91920
    Failure to make statements of allocation: circumstances when a group company can make an amended return