{"id":5541,"date":"2025-02-05T13:34:26","date_gmt":"2025-02-05T13:34:26","guid":{"rendered":"https:\/\/well-tax.com\/?p=5541"},"modified":"2025-02-05T13:35:26","modified_gmt":"2025-02-05T13:35:26","slug":"%d0%bf%d0%be%d0%bb%d0%bd%d0%be%d0%b5-%d1%80%d1%83%d0%ba%d0%be%d0%b2%d0%be%d0%b4%d1%81%d1%82%d0%b2%d0%be-%d0%bf%d0%be-%d0%ba%d0%be%d0%bd%d1%82%d1%80%d0%be%d0%bb%d0%b8%d1%80%d1%83%d0%b5%d0%bc%d1%8b","status":"publish","type":"post","link":"https:\/\/well-tax.com\/ru\/a-comprehensive-guide-to-controlled-foreign-companies-cfc-tax-and-corporation-tax\/","title":{"rendered":"\u0418\u0441\u0447\u0435\u0440\u043f\u044b\u0432\u0430\u044e\u0449\u0435\u0435 \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u0435\u043c\u044b\u0445 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 (CFC Tax) \u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u0443"},"content":{"rendered":"\n
\"A<\/figure>\n\n\n\n

Introduction<\/strong><\/h2>\n\n\n\n

As global business operations expand, so do the complexities of tax compliance. The CFC tax regime is a fundamental part of the UK’s tax framework, designed to combat the artificial diversion of profits through non-UK entities controlled by UK residents. With evolving Corporation Tax regulations, understanding the nuances of CFC tax is crucial for businesses navigating international taxation landscapes.<\/p>\n\n\n\n

This guide provides an in-depth explanation of CFC tax rules, their applications, and their implications under the UK\u2019s evolving tax laws.<\/p>\n\n\n\n

What Is CFC Tax?<\/strong><\/h2>\n\n\n\n

The CFC tax regime applies to Controlled Foreign Companies (CFCs), which are non-UK resident companies controlled by UK residents. A company is classified as a CFC if it meets any of the following conditions:<\/p>\n\n\n\n

    \n
  1. Legal Test<\/strong> \u2013 A person or entity can dictate the company’s affairs through shareholding or other mechanisms.
    <\/li>\n\n\n\n
  2. Economic Test<\/strong> \u2013 A UK resident holds rights to more than 50% of the income, assets, or proceeds from the company\u2019s activities.
    <\/li>\n\n\n\n
  3. Accounting Test<\/strong> \u2013 At least 50% of the company\u2019s profits are apportioned to UK-based persons assuming a CFC tax charge applies.<\/li>\n<\/ol>\n\n\n\n

    A company may also be classified as a CFC even if it is jointly controlled by UK and non-UK residents under a 40% combined threshold. This broad definition ensures that businesses cannot exploit legal loopholes to divert profits while avoiding CFC tax scrutiny.<\/p>\n\n\n\n

    \"\"<\/figure>\n\n\n\n

    Purpose and Scope of CFC Tax<\/strong><\/h2>\n\n\n\n

    The CFC tax regime is designed to prevent UK taxpayers from using offshore entities to avoid UK taxation. The rules specifically target profits artificially diverted from the UK while offering exemptions to businesses genuinely operating internationally.<\/p>\n\n\n\n

    The regime applies to all accounting periods beginning on or after 1 January 2013, with guidelines outlined in Part 9A of TIOPA 2010. These rules help HMRC identify and assess profits, apply exemptions, and impose CFC tax only on qualifying profits.<\/p>\n\n\n\n

    The CFC Tax Charge Gateway<\/strong><\/h2>\n\n\n\n

    Not all profits of a CFC are taxable in the UK. Only those passing through the CFC tax charge gateway are subject to taxation.<\/p>\n\n\n\n

    Steps to Determine Chargeable Profits:<\/strong><\/h2>\n\n\n\n
      \n
    1. Gateway Assessment<\/strong> \u2013 Determine whether Chapters 4\u20138 of Part 9A, TIOPA 2010 apply to the profits.
      <\/li>\n\n\n\n
    2. Categorization of Profits:<\/strong>

      \n
        \n
      • Chapter 4<\/strong> \u2013 Business profits linked to UK-managed assets or risks.
        <\/li>\n\n\n\n
      • Chapter 5<\/strong> \u2013 Non-trading finance profits (with potential exemptions).<\/span>
        <\/li>\n\n\n\n
      • Chapter 6<\/strong> \u2013 Trading finance profits tied to UK-related contributions.<\/span>
        <\/li>\n\n\n\n
      • Chapter 7<\/strong> \u2013 Profits from captive insurance businesses.<\/span>
        <\/li>\n\n\n\n
      • Chapter 8<\/strong> \u2013 Profits of UK-resident banks under solo consolidation waivers.
        <\/li>\n<\/ul>\n<\/li>\n\n\n\n
      • Application of Exemptions<\/strong> \u2013 Identify applicable entity-level exemptions such as low profits, low margins, or sufficient tax paid in the CFC\u2019s jurisdiction.
        <\/li>\n\n\n\n
      • Apportionment and Charge<\/strong> \u2013 Apportion the chargeable profits to UK-resident companies based on their significant interest (typically 25% or more) in the CFC.<\/li>\n<\/ol>\n\n\n\t\t
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