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HMRC internal manual

International Exchange of Information Manual

Notification requirement: Specified Relevant Persons: Group services companies

A Relevant Person which wholly provides advice or services to its own employees or officers, or the employees of officers of a connected party will not be a Specified Relevant Person, and will not need to make any notifications.  This would apply, for example, to a services company which advised staff working overseas and did not do any work outside of its corporate group.  There is further guidance on advice given to staff [IEIM604000].