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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Shares and Securities: Particular types of company/organisation: Charge on members of non-resident companies: Non-resident companies: reports

Any case within the scope of TCGA92/S13 involving individuals should be sent to HMRC Specialist PT International (Risk) Bootle in accordance with INTM600070 onwards whether there is any Capital Gains Tax liability or not. That Group will also consider any Income Tax liability under ICTA88/S739.