INTM503000 - Intra-group funding: group finance companies and the treasury function: 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 As such you may need to consider the draft guidance at INTM414000 from 1 January 2026.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. INTM503010
    Overview
  2. INTM503020
    Types of company
  3. INTM503030
    Centralising the finance function - commercial considerations
  4. INTM503040
    Centralising the finance function: tax considerations
  5. INTM503050
    Risk assessment
  6. INTM503060
    Thin capitalisation risk assessment
  7. INTM503070
    Functional analysis
  8. INTM503080
    Applying a transfer pricing method