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HMRC internal manual

International Manual

Controlled Foreign Companies: legislation - introduction and outline: Guidance on the Controlled Foreign Companies’ rules under self assessment

If at any time companies or their advisers need further guidance on particular cases, Business, Assets & International Base Protection Policy Team will provide it wherever possible. Guidance will not of course be given where it is sought with a view to facilitating tax avoidance. All correspondence with Business, Assets & International Base Protection Policy Team on controlled foreign company matters should be addressed to:

Business, Assets & International Base Protection Policy, HM Revenue & Customs, 10 South Colonnade, Canary Wharf, London NE98 1ZZ.