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HMRC internal manual

International Manual

Controlled Foreign Companies: How the corporate tax regime works for CFCs: CFC supplementary pages

The requirements to include details of CFCs on tax returns have been kept as simple as possible in order to minimise compliance costs. Those details that are required must be included on supplementary pages to the corporation tax self assessment return. Companies that need to complete these supplementary pages should put a cross in the appropriate box on the front of the return and attach the supplementary pages CT600B (reproduced at INTM251400), which are available from the GOV.UK website.