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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 20 October 2011 (see the update index for all updates).

Page Details of update
   
INTM161000 - INTM161320  Double taxation relief: New page 161085 dealing with deduction for taxes, which separates and updates material previously part of page 161080
INTM209000 - INTM209220  Controlled foreign companies: minor amendment to page 209050 (transactions with associates)
INTM267000 - INTM267170  Non residents trading in the UK: New pages 267180, 267190, 267200 dealing with overseas permanent establishments of UK resident companies
INTM267700 - INTM267798  Non residents trading in the UK: Minor legislative updates
INTM330000 Double tax applications and claims Deletion of obsolete reference to “CAR Residency”
INTM330010 - INTM330030  Double tax applications and claims: Minor update
INTM330100 - INTM330120  Double tax applications and claims: Minor update
INTM330500 - INTM330530  Double tax applications and claims: Minor update
INTM330700 - INTM330830  Double tax applications and claims: Minor update
INTM331000 Double tax applications and claims: Minor update
INTM331010 - INTM331033  Double tax applications and claims: Minor update
INTM331200 - INTM331219  Double tax applications and claims: Minor update
INTM331300 - INTM331308  Double tax applications and claims: Minor update
INTM332000 - INTM332080  Double tax applications and claims: Minor update
INTM332600 - INTM332690  Double tax applications and claims: Minor update
INTM432000 - INTM432170  Transfer pricing legislation: several legislative updates provided by TIOPA10
INTM433000 - INTM433050  Transfer pricing legislation: several legislative updates provided by TIOPA10
INTM453000 - INTM453080  Transfer pricing governance: detailed rewrite, and deletion of page 453090
INTM461000 - INTM461260  Transfer pricing risk assessment: minor legislative and governance updates. Rewrite of page 461060 on scope and degree of transfer pricing problems
INTM462000 - INTM462130  Working a transfer pricing case: minor legislative and governance updates
INTM465000 - INTM465120  Transfer pricing: tax planning structures. Rewrites of pages 465030 (transferring risk), 465090 (R&D), 465100 (intangibles). Minor updates to cover rewritten legislation and OECD transfer pricing guidelines.
INTM467000 - INTM467210  Establishing the arm’s length price: comparables. Update to page 467150 (range of results). Elsewhere, minor updates to cover legislative updates and revised numbering to OECD transfer pricing guidelines
INTM170000 - INTM170140  Minor amendment in section INTM170040
INTM700000 - INTM701200  INTM700310 now actioned to work correctly