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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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Controlled Foreign Companies: Computation of Chargeable Profits and Creditable Tax: Form of disclaimer, etc

The disclaimer will take the form of a computation on the return or on an amended return. In effect therefore an amended return as a result of a disclaimer may be accepted up to 20 months after the end of the accounting period of the controlled foreign company notwithstanding the time limits for the completion of a return.