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HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. INTM190000
  3. INTM203000
  4. INTM203300

Controlled Foreign Companies: The CFC Charge Gateway Chapter 5 - Non-trading finance profits: UK Activities: contents

  1. INTM203310
    UK Activities
  2. INTM203320
    Significant People Functions (SPFs)
  3. INTM203330
    Identification of Significant People Functions (SPFs)
  4. INTM203340
    Example of a structural intra-group loan created with UK Significant people Functions (SPFs) on the occasion of a third party acquisition.
  5. INTM203350
    Example of a standard cash pooling arrangement located offshore.
  6. INTM203360
    Example of a third party acquisition with existing financing company
  7. INTM203370
    Example of UK Significant People Functions (SPFs) and "non-vanilla" loans.
  8. INTM203380
    Location of Significant People Functions (SPFs)
  9. INTM203390
    Attribution to a UK permanent establishment
  10. INTM203400
    Calculation of the Chapter 5 profits
  11. INTM203410
    Risk assessment on Significant People Functions (SPFs)
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