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HMRC internal manual

International Manual

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 office to which corporation tax returns are made.