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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. INTM190000

INTM227000 - Controlled Foreign Companies: Relevant Interests in a CFC: contents

The purpose of the relevant interest rules is to ascertain who, if anyone, the CFC’s chargeable profits could potentially be apportioned to.

  1. INTM227100
    Introduction
  2. INTM227200
    Whether a person has a Relevant Interest
  3. INTM227300
    Relevant Interests of UK resident companies
  4. INTM227400
    Relevant Interests of persons related to UK resident companies
  5. INTM227500
    Other Relevant Interests
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