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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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International Manual: recent changes

Below are details of the amendments that were published on 17 January 2012 (see the update index for all updates).

We’re also taking this opportunity to let you know that on 13 December we updated the international tax pages on the HMRC website. Why not visit our new front page] to see the changes we have made?

Page Details of update
   
INTM161180 UK residents with foreign income or gains: double taxation relief: statutory income basis. Page updated to show Specialist Personal Tax, PT International as the HMRC business area dealing with international tax issues for individuals
INTM161220 UK residents with foreign income or gains: double taxation relief: foreign tax. Page updated to show Specialist Personal Tax, PT International as the HMRC business area dealing with international tax issues for individuals
INTM161250 UK residents with foreign income or gains: double taxation relief: minimum foreign tax. Page updated to show Specialist Personal Tax, PT International as the HMRC business area dealing with international tax issues for individuals
INTM170110 Double Taxation Relief: Anti avoidance legislation: Clearances. Page updated to replace reference to former Code of Practice 10 with the new Clearances and Approvals procedure
INTM180020 Foreign entity classification for UK tax purposes: Considerations when using the List of Classifications of Foreign Entities for UK tax purposes. Page updated to replace reference to former Code of Practice 10 with the new Clearances and Approvals procedure
INTM269500 Investment from abroad: Inward Investment Support. New page which explains how HMRC can give clarity and certainty to non resident businesses about the tax consequences of significant investments in the UK. Contents page at INTM260000 also updated.
INTM330000 to INTM336900  Double Taxation applications and claims. Several pages in this section have been updated to show Specialist Personal Tax, PT International as the HMRC business area dealing with international tax issues for individuals
INTM434000 to INTM434080  Transfer pricing legislation: enquiries and management provisions. This guidance has been incorporated into pages INTM462000 to INTM462130 so that the guidance material about enquiries is now located in one place. The existing page structure at 434000 onwards has been retained for the time being, with hyperlinks to the new page locations.
INTM462000 to INTM462130  Working a transfer pricing case. These pages have been reworked to incorporate some material which was previously at pages INTM434000 to INTM434080. The principal changes are:
  • a more detailed introductory page at INTM462010;
  • a completely new page INTM462105 which deals with assessments and closing an enquiry, including the procedure for obtaining a Commissioners’ Sanction;
  • an expanded page dealing with penalties at INTM462120;
  • a new page INTM462125 giving examples of situations when a penalty may be considered (most of this material was previously at page INTM434040).