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HMRC internal manual

International Manual

Foreign Permanent Establishments of UK Companies: anti-diversion rule for relevant periods beginning before 1 January 2013 and the anti-diversion rule for relevant accounting periods beginning on or after 1 January 2013: contents

  1. INTM286010
    Anti-diversion rule: introduction for relevant periods beginning before 1 January 2013
  2. INTM286020
    Anti-diversion rule: lower level of tax test
  3. INTM286030
    Anti-diversion rule: motive test
  4. INTM286040
    Anti-diversion rule: motive test: condition A
  5. INTM286050
    Anti-diversion rule: motive test: condition B
  6. INTM286060
    Anti-diversion rule: proportionate reduction where motive test not met
  7. INTM286070
    Anti-diversion rule: transitional provisions
  8. INTM286080
    Anti-diversion rule: safe harbour provisions
  9. INTM286090
    Anti-diversion rule: cases where safe harbour provisions not met
  10. INTM286100
    Anti-diversion rule: “Period of Grace” clearances
  11. INTM286110
    Anti-diversion rule: proportionate reduction where tainted relevant transactions arise
  12. INTM286300
    Anti-diversion rule: Introduction for relevant accounting periods beginning on or after 1 January 2013
  13. INTM286310
    Anti-diversion rule: When does it apply?
  14. INTM286320
    Anti-diversion rule: Diverted Profits Gateway Approach
  15. INTM286330
    Anti-diversion rule: Application of the Diverted Profits Gateway
  16. INTM286340
    Anti-diversion rule: Initial gateway filter – Chapter 3
  17. INTM286350
    Anti-diversion rule: Initial gateway filter – Does Chapter 4 apply?
  18. INTM286360
    Anti-diversion rule: Initial gateway filter – Does Chapter 5 apply?
  19. INTM286370
    Anti-diversion rule: Initial gateway filter – Does Chapter 6 apply?
  20. INTM286380
    Anti-diversion rule: Initial gateway filter – Does Chapter 7 apply?
  21. INTM286390
    Anti-diversion rule: Chapter 4
  22. INTM286400
    Anti-diversion rule: Chapters 5 and 9
  23. INTM286410
    Anti-diversion rule: Chapter 6
  24. INTM286420
    Anti-diversion rule: Chapter 7
  25. INTM286430
    Anti-diversion rule: Diverted profits gateway approach – Example 1
  26. INTM286440
    Anti-diversion rule: Diverted profits gateway approach – Example 2
  27. INTM286450
    Anti-diversion rule: Diverted profits gateway approach – Example 3
  28. INTM286460
    Anti-diversion rule: Entity Exemption Approach
  29. INTM286470
    Anti-diversion rule: Application of the Entity Exemption Approach
  30. INTM286480
    Anti-diversion rule: Chapter 11 – Excluded Territories Exemption
  31. INTM286490
    Anti-diversion rule: Chapter 12 – Low Profits Exemption
  32. INTM286500
    Anti-diversion rule: Chapter 13 – Low Profit Margin Exemption
  33. INTM286510
    Anti-diversion rule: Chapter 14 – Tax Exemption