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HMRC internal manual

Technical Teams Operational Guidance

Code of Practice 8: particular types of Code of Practice 8 cases: types of Code 8 cases

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Non-UK domiciled individuals and remittances
Employment Income
Company residence
Substantial technical cases
UK company with international issues
Offshore trusts and settlements
Sportspersons, entertainers and international artistes
Capital gains
UK property transactions including Section 752-772 ITA 2007
Cases involving the transfer of Assets Legislation

Non-UK domiciled individuals and remittances

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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Employment Income

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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Company residence

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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Substantial technical cases

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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UK company with international issues

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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Offshore trusts and settlements

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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Sportspersons, entertainers and international artistes

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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Capital gains

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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UK property transactions including Section 752-772 ITA 2007

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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Cases involving the transfer of Assets Legislation

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)