INTM700310 - International movements of capital: Reporting requirement: where should reports be sent?
SCH 17/Para 4
The legislation specifies that the reports should be sent to an officer of HMRC so there is no need to send or copy them to HM Treasury. The recommendation is that businesses should address the reports directly to the customer compliance manager (‘CCM’) dealing with their affairs. In cases where a business does not have a CCM appointed the reports should be sent to the Mid-sized Business Customer Support Team for appropriate mid-sized businesses and through the general Corporation Tax Services process in any other cases.