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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

INTM267770 - The attribution of capital to foreign banking permanent establishments in the UK: the approach in determining an adjustment to funding costs - STEP 4: determining the loan capital: contents

  1. INTM267771
    Overview
  2. INTM267772
    Tax-efficient mix of capital
  3. INTM267773
    Innovative or hybrid Tier 1 capital
  4. INTM267774
    Tier 2 subordinated debt
  5. INTM267775
    Exceptional circumstances – no tax-deductibles capital in the home territory
  6. INTM267776
    The attribution of capital to foreign banking permanent establishments in the UK: the approach in determining an adjustment to funding costs - STEP 4: determining the loan capital: additional Tier 1 capital
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