29. Thin capitalisation

Warning:

This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

O – Did the thin capitalisation provisions affect you?

Print X in the appropriate box at O item 29. If the answer is yes, complete and attach an International dealings schedule 2019.

For information on whether the thin capitalisation provisions affect you, see Appendix 3.

Next step:

• 30. Transactions with specified countries