International Manual: recent changes
Below are details of the amendments that were published on 27 February 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|
|INTM162035||UK residents with foreign income or gains: double taxation relief: claims and procedures: apostille. Page corrected so that it refers to the FCO Legalisation Office|
|INTM267000- INTM267200||Non residents trading in the UK: profits of the permanent establishment. Minor changes in this section where legislation has been rewritten and page references to other manuals have changed.|
|INTM432112||Transfer pricing: exemptions: small and medium enterprises. Hong Kong is included (with effect from April 2011) on the list of countries which have a double taxation treaty with the UK containing an appropriate non discrimination article|
|INTM464025||Transfer pricing: types of transactions: transfer of trading stock. Additions to paragraph commencing “In the first type of case outlined …” to clarify treatment of closing stock between connected businesses on cessation of trade|
|INTM471010||Transfer pricing: real time working of transfer pricing issues and APAs. Changes to contact details for unilateral APAs in the Oil & Gas sector|
|INTM504010||Inward Investment Support. New page explaining how we can offer assistance and advice to non resident investors who do not currently deal with HMRC|
|INTM542000 - INTM542250||Thin capitalisation: legislation. We have made several amendments and updates to these pages to provide further clarification about the operation of the thin capitalisation legislation. These changes do not reflect changes in policy or approach.|
|INTM582000- INTM582140||Thin capitalisation: agreements between HMRC and the group. We have also amended and updated this section to clarify and provide further information on a number of points, including references to the updated Statement of Practice 01/12 which deals with Advance Thin Capitalisation Agreements (ATCAs). Further details of the changes to the thin capitalisation chapters can be obtained from the International Manual editor whose address can be found on page INTM100000.|