Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

International Manual

How the corporate tax regime works for Controlled Foreign Companies: Clearances: where to send applications

Applications should be made to:

Business, Assets & International, Base Protection Policy team (Controlled Foreign Company Clearances)

HMRC

10 South Colonnade

Canary Wharf

NE98 1ZZ