INTM501000 - Interest imputation: transfer pricing the lender: contents

The rules covered by this guidance page were subject to reform in Finance Bill 2025- 26. As such you may need to consider the draft guidance at INTM414000 from 1 January 2026.

  1. INTM501010
    Tax implications of outward lending
  2. INTM501020
    Detecting and evaluating loans to connected parties
  3. INTM501030
    Information gathering on outward loan cases
  4. INTM501040
    Working a case
  5. INTM501050
    Implicit and explicit loan guarantees
  6. INTM501060
    Treatment of exchange differences