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HMRC internal manual

International Manual

International Manual: recent changes

Below are details of the amendments that were published on 9 December 2011 (see the update index for all updates)

Page Details of update
   
INTM280000 - INTM288000  This month we are introducing some entirely new material about foreign permanent establishments of UK companies. This new section offers guidance on legislation in Finance Act 2011 under which companies may elect for an exemption from Corporation Tax for profits attributed to a foreign permanent establishment. The guidance replaces draft versions available on the HMRC and HM Treasury websites and takes account of comments and suggestions received during the consultation process earlier this year
INTM152040 Double taxation agreements: introduction: OECD and UN model agreements. We have corrected this page to indicate that the latest version of the OECD Model Tax Convention is that issued in 2010. We have provided some further information about the United Nations model double taxation agreement. Finally we have explained how HMRC Officers can access the OECD model tax convention (via a new location on the HMRC intranet) and have removed the FOI restriction which previously applied to this paragraph
INTM154040 Double taxation agreements: residence: individuals. This page now refers to Specialist Personal Tax, PT International Advisory as the correct HMRC contact point for the taxation of individuals
INTM333000 - INTM333320  Double taxation applications and claims: Vouchers. Several minor changes in this section where legislation has been rewritten and the names of HMRC departments have changed. Page 333030: reference to obsolete form R109 deleted
INTM333500 - INTM333590  Double taxation applications and claims: repayment interest. Minor updating to deal with changes in the names of HMRC departments. We have also improved the page headings
INTM333600 - INTM333630  Double taxation applications and claims: repayment supplement. Minor updating to deal with changes in the names of HMRC departments
INTM333700 - INTM333720  Double taxation applications and claims: arrears of tax. Minor updating to deal with changes in the names of HMRC departments
INTM333900 - INTM333970  Double taxation applications and claims: Exchange of information and correspondence with overseas tax authorities. Minor updating to deal with changes in the names of HMRC departments. We have also improved the page headings
INTM334580 Double taxation applications and claims: applicants/claimants: individuals entitled to UK tax allowances. Amendment of bullet point on Commonwealth citizens: from 6 April 2010 an individual does not qualify sfor UK tax allowances solely by virtue of being a Commonwealth citizen. Link to claim form R43 updated
INTM335000 - INTM335090  Double taxation applications and claims: companies. Minor updating to deal with changes in the names of HMRC departments
INTM335500 - INTM335530  Double taxation applications and claims: partnerships. Minor updating to deal with changes in the names of HMRC departments. Page 335510 (“Background”): replacement of previous link to Tax Bulletin 50 with new link to page INTM180030 dealing with entity categorisation
INTM336700 - INTM336750  Double taxation applications and claims: international associations. Minor updating to deal with changes in the names of HMRC departments. Page 336730: reference to page number in Company Taxation Manual updated
INTM337300 - INTM337340  Double taxation applications and claims: claims by financial concerns under Business Profits article. Minor updating to deal with rewritten legislation and changes in names of HMRC departments
INTM337500 - INTM337520  Double taxation applications and claims: construction industry scheme. Minor updates to deal with changes in names of HMRC departments. Page 337510: reference to page number in Construction Industry Scheme Reform Manual updated
INTM338000 - INTM338100  Double taxation applications and claims: overseas collecting societies. Very minor textual updates
INTM339500 - INTM339550  Double taxation applications and claims: trusts. Minor updating to deal with rewritten legislation and changes in names of HMRC departments
INTM340000 - INTM340150  Double taxation applications and claims: estates and deceased persons. Minor updating to deal with rewritten legislation and changes in names of HMRC departments
INTM432112 TIOPA10/Part 4 (transfer pricing legislation): how it works: exemptions: small & medium enterprises. Correction to the internet version of this manual to restore the SME financial limits which should appear in the table on this page
INTM452020 Transfer Pricing: governance structure and processes: Transfer Pricing Group: How is the Transfer Pricing Group structured? The diagram which appears on this page has been updated to show the Transfer Pricing Board at the head of the governance structure. The link to this diagram has been reactivated on the internet version of this manual
INTM453030 Transfer pricing: governance structure and processes: governance process for transfer pricing enquiries: the stages of an enquiry. The link to a diagram of the earlier transfer pricing governance process has been reactivated on the intranet and internet versions of this manual
INTM596500 - INTM596570  Arbitrage: legislation and principles: procedures. Page 596550 updated to set out the new procedure and contact details for arbitrage clearance requests. Very minor updates on other pages