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HMRC internal manual

International Manual

International Manual: recent changes

Below are details of the amendments that were published on 18 May 2011 (see the update index for all updates)

Section Details of update
INTM162032A New section added -Certifying residence where DTC contains a requirement for a company to be “subject to Tax”
INTM345600 New link added for the Cayman Islands
INTM347530-INTM347535 DT Agreement for the Cayman Islands
INTM352700-INTM352735 Amendment to DT Agreement for Guernsey
INTM354500-INTM354535 Amendment to DT Agreement for the Isle of Man
INTM355200-INTM355235 Amendment to DT Agreement for Jersey
INTM653060 New text written re ordinary share capital guidance