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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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Transfer of assets abroad: what information is needed by SPT Personal Tax International

SPT Charities, Savings and International (Risk) Bootle would like to know the extent of the offshore structure created by the individual or with which the individual is associated or from which the individual has received payments or benefits; or why/how you suspect the individual is connected with an offshore structure or person.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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    (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

    (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

    (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

    (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

    (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

    (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

    (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

    (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

    (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

    (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

    (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

    (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

    (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

However please do not unduly delay your submission because some of the facts or documents are missing. If SPT Charities, Savings and International (Risk) is unable to form a judgement on the basis of the initial INTM600050 referral, you may be asked to obtain further specified information and refer the case back for further consideration.

SPT Personal Tax International, Advisory, Bootle can also advise on the use of formal information powers to obtain particulars from taxpayers and, as appropriate, third parties.