HMRC internal manual

International Manual

INTM190000 - Controlled Foreign Companies: contents

This guidance applies for accounting periods of CFCs starting on or after 1 January 2013 and refers to the legislation at Part 9A TIOPA 2010. The previous rules for CFCs are contained in Chapter IV Part XVII of the Income and Corporation Taxes Acts 1988 and the guidance can be found at INTM254100 onwards.