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IR8 Question 15 Foreign rights

If you calculated CFC or FIF income at Box 10E, you may be required to complete an additional disclosure form for that investment.

If you have an income interest of 10% or more in a foreign company, you must file an additional disclosure for that investment.

If you need assistance making a CFC disclosure please call 0800 377 774 to get the appropriate disclosure form. Full details of the disclosure requirements are set out in the annual international tax disclosure exemption available from

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