Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Manual

HM Revenue & Customs
, see all updates

International Manual: recent changes

Below are details of the amendments that were published on 10 August 2010 (see the update index for all updates)

Section Details of update
INTM120210 There have been changes to the Company residence guidance. A large amount of the guidance has been re-written.
INTM156060 A new mailbox amendment has been added to this section
INTM267120 A more current link has been added to this section.
INTM463050 An extra section has been added to this guidance entitled ‘The cost base’.