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    1. Home
    2. Business and industry
    HMRC internal manual

    Corporate Finance Manual

    From:
    HM Revenue & Customs
    Published
    16 April 2016
    Updated:
    7 May 2025 - See all updates
    1. Back to contents
    2. CFM90000

    CFM91600 - Debt cap: statement of allocation: Contents

    1. CFM91610
      Statement of allocation: outline for disallowance statements
    2. CFM91620
      Statement of allocation: required information for disallowance
    3. CFM91625
      Statement of allocation: groups with dual resident investing companies
    4. CFM91630
      Statement of allocation: outline for exemption statements
    5. CFM91640
      Statement of allocation: required information for exemptions
    6. CFM91650
      Statement of allocation: information accompanying the statement
    7. CFM91660
      Statement of allocation: joint statement
    8. CFM91670
      Statement of allocation: submission of initial statement
    9. CFM91680
      Statement of allocation: late submission of initial statement
    10. CFM91690
      Statement of allocation: submission of revised statement
    11. CFM91700
      Statement of allocation: late submission of revised statement: conditions A and B
    12. CFM91710
      Statement of allocation: late submission of revised statement: condition A
    13. CFM91720
      Statement of allocation: late submission of revised statement: examples
    14. CFM91730
      Statement of allocation: revised statement and CTSA returns
    15. CFM91740
      Statement of allocation: obvious error or omission
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