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HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. INTM260000
  3. INTM267000
  4. INTM267500
  5. INTM267700
  6. INTM267760

The attribution of capital to foreign banking permanent establishments in the UK: The approach in determining an adjustment to funding costs - STEP 3: Determining the equity capital: contents

  1. INTM267761
    Determining the equity capital: overview
  2. INTM267762
    Determining the equity capital: Tiers 1, 2 and 3
  3. INTM267763
    Determining the equity capital: Tier 1 capital
  4. INTM267764
    Determining the equity capital: Tier 2 capital
  5. INTM267765
    Determining the equity capital: Tier 3 capital
  6. INTM267766
    Determining the equity capital: the treatment of retained profits and losses
  7. INTM267767
    Determining the equity capital: interest-free loans
  8. INTM267768
    Determining the equity capital: permanent establishments funded entirely by borrowing in local markets
  9. INTM267769
    Determining the equity capital: the arm’s length amount
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