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  1. Home
HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published
9 April 2016
Updated:
7 April 2025 - See all updates
  1. Back to contents

INTM400000 - Interest and Royalty Payments: Contents

  1. INTM400010
    Overview
  2. INTM400020
    Legislation
  3. INTM400030
    What the Legislation says
  4. INTM400040
    Who is affected by the Legislation?
  5. INTM400050
    What an interest payment exemption notice covers
  6. INTM400060
    Procedures for claims on interest payments
  7. INTM400070
    Corporation Tax caseworker communication
  8. INTM400080
    Handling enquiries into claims on interest payments
  9. INTM400090
    Treatment of interst & royalties under the Legislatio
  10. INTM400100
    What happens if a claim is refused or an exemption notice cancelled
  11. INTM400110
    Anti-avoidance measures
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