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HMRC internal manual

Company Taxation Manual

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.