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    1. Home
    HMRC internal manual

    International Manual

    From:
    HM Revenue & Customs
    Published
    9 April 2016
    Updated:
    16 May 2025 - See all updates
    1. Back to contents
    2. INTM260000
    3. INTM267000
    4. INTM267500
    5. INTM267700

    INTM267780 - The attribution of capital to foreign banking permanent establishments in the UK: The approach in determining an adjustment to funding costs - STEP 5: Determining the capital attribution tax adjustment: contents

    1. INTM267781
      Disallowance of interest and other costs on funding equivalent to attributed equity - overview
    2. INTM267782
      Disallowance of interest and other costs on funding equivalent to attributed equity – an example
    3. INTM267783
      The range of capital attribution tax adjustment
    4. INTM267784
      Allowance for potential additional interest costs and other costs on loan capital attributed to a UK permanent establishment
    5. INTM267785
      Multi-currency books and the currency/interest rates to be used in arriving at the disallowances and allowances for equity and loan capital
    6. INTM267786
      Equity capital already allotted exceeding amount computed under the legislation
    7. INTM267787
      Equity capital attributed but no finding costs in the UK permanent establishment
    8. INTM267788
      Guarantee fees - no deduction available
    9. INTM267789
      Frequency of calculations
    10. INTM267790
      Allotment of capital
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