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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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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 International: Outward Investment 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 International: Outward Investment Team on controlled foreign company matters should be addressed to:

Business International: Outward Investment Team Registry, HM Revenue & Customs, 3rd Floor, 100 Parliament Street, London SW1A 2BQ.