Residence: outward company migration: HMRC office action
SP2/90 asks a migrating company to send copies of the notice and tax estimates to its tax office. An officer who receives a copy should make sure:
- it is connected with the file, and that
- the record is ready to be forwarded if required.
CTIS (Business International) should be contacted by telephone at 03000 534690 if no instructions have been received after 6 weeks.
Business International will notify approval and advise on procedures for assessment and collection.