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 http://www.hmrc.gov.uk/manuals/intmanual/INTM600000.htm. If the transfer of assets legislation might apply to a case, you must submit it to HMRC Trusts & Estates Technical Bootle.