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    1. Home
    HMRC internal manual

    International Manual

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

    INTM510000 - Thin capitalisation: practical guidance - contents

    1. INTM511000
      Introduction: contents
    2. INTM512000
      The Advance Thin Capitalisation Agreement process: contents
    3. INTM513000
      Opening a case: contents
    4. INTM514000
      Knowledge and negotiation: contents
    5. INTM515000
      Measuring earnings: contents
    6. INTM516000
      Interest cover - debt servicing: contents
    7. INTM517000
      Measuring debt: contents
    8. INTM518000
      Lending against asset values: contents
    9. INTM519000
      Private equity: contents
    10. INTM520000
      Creating agreements between HMRC and the group: contents
    11. INTM521000
      Breaches of agreements between HMRC and the group: contents
    12. INTM522000
      Third party loan agreements: contents
    13. INTM523000
      Accountancy issues: contents
    14. INTM524000
      The use of credit ratings: contents
    15. INTM539000
      Finance glossary
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