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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. INTM510000

INTM512000 - Thin capitalisation: practical guidance: the Advance Thin Capitalisation Agreement process - contents

  1. INTM512010
    Introduction to the ATCA process and its governance
  2. INTM512020
    When can an ATCA application be made, and what periods can it apply to?
  3. INTM512030
    What types of transactions are within the ATCA regime?
  4. INTM512050
    Presenting an ATCA application – information and analysis
  5. INTM512060
    Role of Business, Assets & International
  6. INTM512070
    Criteria for acceptance of an ATCA application
  7. INTM512075
    Setting up an ATCA
  8. INTM512080
    Withdrawing from the ATCA process
  9. INTM512100
    Completing the process
  10. INTM512110
    Renewing the ATCA
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