🇬🇧 UK CFC: TIOPA 2010 Part 9A, TOAA и взаимодействие с FIG

Концепция

UK CFC charge регулируется TIOPA 2010 Part 9A — корпоративный налог на нераспределённые chargeable profits non-UK companies, контролируемых UK resident persons (>50%). Применяется только к UK resident companies; UK individuals — отдельный режим Transfer of Assets Abroad (TOAA, ITA 2007 ss.714–751).

Действует с 1 января 2013 (Finance Act 2012 Schedule 20); заменил ICTA 1988 ss.747–756 после ECJ Cadbury Schweppes C-196/04. Часть 9A построена вокруг CFC charge gateway с entity-level exemptions (Chapters 10–14) и chargeable profit categories (Chapters 4–9).

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Для UK resident HNWI владеющего foreign company напрямую — Part 9A не применяется (нет UK company в structure). TOAA — действует. С FIG regime (с 6 April 2025) TOAA-attributed income в первые 4 года освобождён.

Историческая канва

• 1984 — Finance Act 1984 Schedule 18, кодифицирован ICTA 1988 ss.747–756.
• 12 September 2006 — Cadbury Schweppes v IRC C-196/04 (ECJ): CFC рули — restriction on freedom of establishment, justified только для "wholly artificial arrangements".
• 2012/2013 — Finance Act 2012 s.180 + Schedule 20 ввели TIOPA 2010 Part 9A.
• 8 December 2023 — Inland Revenue (Amendment) Ordinance 2023 (HK FSIE expanded, для context).
• 5 June 2024 — UK CFC State Aid: 5th Circuit / EU... — нерелевантно UK.
• 19 September 2024 — UK and Others v Commission C-555/22 P / C-556/22 P / C-564/22 P (CJEU): аннулировал Commission's 2019 state aid decision против UK CFC Chapter 9 (Group Financing Exemption).
• 6 April 2025 — Finance Act 2025: FIG regime introduced. TOAA и Part 9A продолжают применяться; FIG modifies TOAA для individuals.

CFC charge scope (TIOPA ss.371AA–371AC)

CFC = non-UK resident company controlled by UK resident person(s) (>50%, s.371RB/RE).

Control tests:

• Стандартный >50% control test
• 40% joint venture test (двое акционеров каждый ≥40%)
• Accounting consolidation test (FRS 2 / IFRS 10)

Минимальный interest threshold: UK resident company облагается, если её apportioned interest ≥25% chargeable profits CFC (s.371BD).

CFC charge applies только к UK resident companies. UK resident individuals — TOAA.

CFC charge gateway (s.371BA)

Заряд применяется если:

1. CFC имеет chargeable profits в accounting period
2. Не применяется ни одна entity-level exemption (Chapters 10–14)

Шаги: chargeable profits → apportionment к UK resident companies с ≥25% interest → charge по main UK CT rate (25% FY 2023+) → deduct creditable tax (foreign tax paid).

Entity-level exemptions (Chapters 10–14)

• Chapter 10 — Exempt Period (s.371JA): 12-month grace для newly acquired CFCs.
• Chapter 11 — Excluded Territories (s.371KA): CFC в territories по SI 2012/3024 (Controlled Foreign Companies (Excluded Territories) Regulations 2012) с qualifying income conditions. HMRC INTM225000.
• Chapter 12 — Low Profits (s.371LA / s.371LB):
  • Accounting profits ≤£50,000 (s.371LB(2)), OR
  • Assumed taxable total profits ≤£50,000 (s.371LB(3)), OR
  • Accounting profits ≤£500,000 + non-trading income ≤£50,000 (s.371LB(4)).
• Chapter 13 — Low Profit Margin (s.371MA–MC): accounting profits ≤10% relevant operating expenditure.
• Chapter 14 — Tax Exemption (s.371NA–NE): foreign tax paid ≥75% corresponding UK CT. Исключает designer rate provisions.

Chargeable profit categories (Chapters 4–8)

• Chapter 4 (s.371CA–DJ) — Profits attributable to UK activities: "significant people functions" в UK или UK-managed assets/risks. Safe-harbour Conditions A–D в s.371CA. HMRC INTM200500, INTM197360.
• Chapter 5 (s.371EA–EE) — Non-Trading Finance Profits (NTFPs): passive intra-group lending profits unless Chapter 9 partial/full exemption.
• Chapter 6 (s.371FA–FE) — Trading Finance Profits.
• Chapter 7 (s.371GA–GC) — Captive Insurance Business.
• Chapter 8 (s.371HA–HB) — Solo Consolidation (regulated subsidiaries).

Group Financing Exemption (Chapter 9, ss.371IA–IJ)

Для NTFPs от "qualifying loan relationships (QLRs)" — intra-group loans от CFC lender к non-UK borrower — Chapter 9 даёт по claim:

• 75% exemption (s.371ID) — partial; стандартный relief
• 100% exemption — funded from "qualifying resources" (s.371IB) или "matched interest" (s.371IE)

State Aid саркома:

• October 2017 — Commission открыл investigation SA.44896
• 2 April 2019 — Commission Decision: Chapter 9 = incompatible state aid когда NTFPs от QLRs в s.371EB (UK SPF), но НЕ в s.371EC (UK capital investments). OJ 20 August 2019.
• UK реформировал Chapter 9 с 1 January 2019
• 8 June 2022 — General Court (T-363/19, T-456/19) подтвердил Commission
• 19 September 2024 — CJEU on appeal (C-555/22 P + C-556/22 P + C-564/22 P) annulled Commission's decision. Commission неправильно определил reference framework. Exemption survives.

Transfer of Assets Abroad (ITA 2007 ss.714–751)

Scope: UK-resident individuals, не companies. Origin: Finance Act 1936; current — ITA 2007 Part 13 Chapter 2.

Три charges:

• s.720–721 — Income charge: UK individual с "power to enjoy" income person abroad, attributable к relevant transfer
• s.727–728 — Capital sum charge: UK individual receives capital sum connected
• s.731–733 — Benefits charge: UK individual receives benefit

Motive Defence (ss.737–742):

• Condition A: reasonable to conclude tax avoidance was NOT a purpose; OR
• Condition B: transactions were genuine commercial transactions not designed for tax avoidance

Post-4 December 2005 transactions follow s.737 reformulated test.

Fisher v HMRC [2023] UKSC 44 (21 November 2023): Supreme Court unanimously held shareholders are NOT "transferors" для TOAA где transfer made by company they own. Фишеры shareholdings в SJA (которая transferred telebetting business в Gibraltar SJG в Feb 2000) не делали их transferors. Appeals allowed.

Legislative reversal: Finance (No.2) Act 2024, clause 22 расширил TOAA на transfers made by close companies (включая non-UK companies, которые would be close if UK-resident). Applies к income arising from 6 April 2024. Частично reverses Fisher для close company structures.

FIG regime interaction (с 6 April 2025)

FIG Regime (Finance Act 2025): qualifying new residents — first 4 UK tax years following ≥10 years non-UK residence.

TOAA Interaction (HMRC RFIG45400): Income arising под s.720 (power to enjoy) или s.727 (capital receipt), treated as foreign income via ss.726/730, eligible for FIG relief at claim. Individual elects FIG year-by-year; relieved income exempt от UK income tax 4 года.

Part 9A unaffected for UK Holdcos: где structure содержит UK resident company, Part 9A продолжает применяться независимо от FIG status underlying shareholder.

Pillar Two (Finance (No.2) Act 2023 Part 3)

• MTT (Multinational Top-up Tax) = UK IIR. Accounting periods beginning on/after 31 December 2023.
• DTT (Domestic Top-up Tax) = UK QDMTT. Same effective date.
• UTPR: Finance Act 2024 / Schedule 4, effective accounting periods beginning on/after 31 December 2024.

Scope: MNEs с consolidated revenue ≥€750 million в ≥2 из 4 предыдущих accounting periods.

CFC interaction: Pillar Two IIR — "super-CFC" rule с broader scope. UK position: CFC charges Part 9A применяются первыми в computing CFC's ETR для GloBE; taxes под CFC "pushed down" к CFC entity. Если CFC charge доводит CFC's ETR до ≥15% — нет additional Pillar Two top-up. Schedule 12 FA 2024 + Schedule 4 FA 2025.

Практические implications для HNWI

UK resident individual владеющий non-UK company напрямую:

• Part 9A не применяется (нет UK company в structure)
• TOAA gateway применяется — s.720 (power to enjoy) likely engaged
• Motive defence можно рассмотреть
• Fisher protection ограничена post-Finance (No.2) Act 2024 для close company transfers

UK resident individual через UK Holdco:

• Part 9A applies к UK Holdco
• Holdco bears CFC charge (CT 25%) на apportioned chargeable profits ≥25% threshold
• Individual not directly liable

Qualifying new resident под FIG:

• TOAA-attributed income от foreign personal investment company potentially exempt под FIG election (RFIG45400) для 4 tax years
• Post-4-year: full TOAA applies с motive defence и entity-level exemptions

Pillar Two для HNWI family offices: typically relevant только когда structure — часть MNE consolidated revenue ≥€750m. Typical PIC structures — well below threshold.

Compliance:

• CT600 + CT600B — UK resident companies reporting CFC charges (CT600B covers CFCs, foreign branch exemptions, hybrid mismatches)
• SA106 (Foreign pages) — UK resident individuals reporting foreign income including TOAA-attributed
• FIG election — SA return для qualifying new residents; specific FIG schedules с 2025/26