CTM34170 | Residence: outward company migration: HMRC office action

SP2/90 asks a migrating company to send copies of the notice and tax estimates to its tax office. An officer who receives a copy should make sure:

• it is connected with the file, and

• the record is ready to be forwarded if required.

BAI (Base Protection) should be contacted if no instructions have been received after 6 weeks.

BAI (Base Protection) will notify approval and advise on procedures for assessment and collection.