CG57213 | Shares and Securities: Particular types of company/organisation: Charge on members of non-resident companies: Non-resident companies: reports and liaison

Any case within the scope of TCGA92/S13* involving individuals should be sent to WMBC Assets using the WMBC, Assets Disclosures (Specialist PT) mailbox whether there is any Capital Gains Tax liability or not. That Group will also consider any Income Tax liability under ITA07/s720.

Mail items that should be sent to this mailbox include:

• any disclosures (Inheritance Tax, Trusts, Periods of Administration)

• intel reports (Inheritance Tax, Trusts, Periods of Administration)

• information that may lead to a discovery assessment for Inheritance Tax, Trusts or Periods of Administration

If you are required to make an apportionment that is just and reasonable by reference to the interests of all of the participators (see CG57260), you will need to liaise with other officers dealing with participators in the non-resident company.

*This section was re-written for disposals from 6 April 2019 see CG10150.