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HMRC internal manual

Trusts, Settlements and Estates Manual

Settlements legislation: transfer of assets abroad

These notes do not cover the transfer of assets abroad. The appropriate legislation is in ITA/Part 13, Chapter 2. The appropriate instructions are at INTM600000 onwards. External customers can see this guidance at If the transfer of assets legislation might apply to a case, you must submit it to HMRC Trusts & Estates Technical Bootle.