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

HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

International Manual: recent changes

Below are details of the amendments that were published on 21 September 2011 (see the update index for all updates).

Page  
   
INTM159000  
INTM159780 Text of current OECD Model Tax Convention moved to Transfer Pricing Group intranet site (available to HMRC readers only)  
  INTM161000-INTM161320 UK residents with foreign income or gains: double taxation relief. Page 161080 dealing with deduction for taxes shortened to one paragraph and new page 161085 created. The new page comprises the remainder of the text formerly at 161080
  INTM163000-INTM163220 UK residents with foreign income or gains: income arising abroad. Some minor updates to legislative references
  INTM164000-INTM164540 UK residents with foreign income or gains: dividends. Some minor updates to legislative references. Page 164040: instructions added to access the text of the UK - Netherlands double taxation agreement. Example at page 164190 changed from Italy to Australia (to accurately reflect a country with an imputation system).
  INTM166000-INTM166040 UK residents with foreign income or gains: trusts. Very minor updates to cover HMRC terminology and/or departmental changes
  INTM167000-INTM167480 UK residents with foreign income or gains: corporation tax. Some minor updates to legislative references
  INTM168000-INTM168220 Foreign tax paid on trade income: limitation on credit. Some minor updates to legislative references and to cover HMRC terminology and/or departmental changes
  INTM180000-INTM180030 Foreign entity classification for UK tax purposes. Very minor update to cover HMRC terminology
  INTM261000 Non residents trading in the UK: an introduction. Updates to this introductory page: guidance link corrected and reference to Centre for Non residents changed to “Personal Tax International”
  INTM262000-INTM262040 Non residents trading in the UK: domestic charging provisions. Several legislative updates to change references to ICTA88 to CTA09. Page cross reference at 262010 corrected
  INTM263000-INTM263060 Non residents trading in the UK; whether trading. Text from original single page 263000 spread across six new pages to improve accessibility and readability. Minor updates to deal with changes in HMRC terminology
  INTM267600-INTM267650 Non-residents trading in the UK: profits of the PE. Several legislative updates, mainly to deal with rewrites from ICTA88 to CTA09 and TIOPA10. Page 267622 (attribution of profits to permanent establishment) reordered to place detail for accounting periods beginning before 1 January 2003 at the foot of the page. Page 267642 (transfer pricing legislation - thin capitalisation): minor amendments to paragraph relating to Financial Services Authority
  INTM268000-INTM268050 Non-residents trading in the UK: ‘Machinery’ provisions for assessment and collection via UK representatives. Several legislative updates, mainly to deal with rewrites from ICTA88 to CTA09 and TIOPA10. Page 268050 (What other obligations does the UK representative have?): revisions to example in third paragraph to deal with changes in penalty regime
  INTM268500-INTM268520 Non-residents trading in the UK: Returns and assessments outside normal time limits. Page 268520 updated to reflect legislative changes in assessing time limits
  INTM269000-INTM269200 Non-residents trading in the UK: UK investment manager exemption. New subheadings added to several pages to improve signposting. Several legislative updates, mainly to deal with rewrites to ITA07, CTA09 and CTA10. Page 269020: minor revisions to this overview page. Page 269190: text of original Statement of Practice 1/01 withdrawn (ceased to have any effect from 31 December 2009). Current version of SP1/01 appears at page 269200 with a new advisory note which points out that some of the legislation mentioned in the SP has since been rewritten
  INTM170000-INTM170140 Double taxation relief: anti avoidance legislation. Minor legislative updates. Pages 170090 and 170100 (discovery notices; penalties): replacement of “fraudulent or negligent conduct” with “deliberate conduct”
  INTM162000-INTM162160 UK residents with foreign income or gains: double taxation relief - claims and procedures. Page 162020 (subject to tax): Deletion of sections referring to previous legislation. Minor updates to cover rewritten legislation and HMRC departmental changes. Removal of phrase “to whom it may concern” from wording of several confirmatory letters. Page 162050 (where claims made): text revised to read “All claims are dealt with in the office to which the customer makes their self-assessment return”. Page 162100 (time limits): rewritten to deal with current time limits in TIOPA10.
  INTM162170 CT statistical reports: entire text of page stating “reports on form CT86A are no longer required” now deleted