Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
International Manual
  • INTM050000 · Data protection
  • INTM100000 · International Manual
  • INTM120000 · Company residence
  • INTM150000 · Principles of Double Taxation Relief and Introduction to Double Taxation Agreements
  • INTM160000 · Double Taxation Relief
  • INTM190000 · Controlled Foreign Companies
  • INTM260000 · Non-residents trading in the UK
  • INTM280000 · Foreign Permanent Establishments of UK Companies
  • INTM330000 · Double Taxation applications and claims
  • INTM370000 · The Non-resident Landlords Scheme
  • INTM400000 · Interest and Royalty Payments
  • INTM410000 · Transfer pricing guidance
  • INTM420000 · Transfer Pricing: Methodologies: Introduction
  • INTM440000 · Transfer pricing: Types of transactions: contents
  • INTM441000 · Transfer Pricing: Transactions and Structures: Business Structures
  • INTM450000 · Transfer pricing records
  • INTM480000 · Transfer Pricing: Operational guidance
  • INTM489100 · Transfer Pricing - Unassessed Transfer Pricing Profits
  • INTM489500 · Diverted Profits Tax: contents
  • INTM500000 · Intra- group funding - Group finance companies and the treasury function
  • INTM510000 · Thin capitalisation: practical guidance - contents
  • INTM550000 · Hybrids
  • INTM590000 · Arbitrage: legislation and principles - Contents
  • INTM597000 · Arbitrage: practical guidance
  • INTM600000 · Transfer of assets abroad
  • INTM610000 · Contents: Profit Fragmentation Rules
  • INTM620000 · Offshore Receipts in Respect of Intangible Property
  • INTM630000 · Royalty Withholding
  • INTM650000 · Distribution exemption
  • INTM700000 · International movements of capital
  • INTM800000 · Technical guidance for Swiss/UK Tax Cooperation Agreement
  • INTM860000 · Immunities and Privileges
  • INTM155010 · Sovereign and crown immunity
  • INTM162630 · Enquiries into Claims
  • INTM205260 · Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Repeal of exemptions for superior and non-local holding companies: overview
  • INTM205270 · Controlled Foreign Companies: exemptions - Exempt Activities Test: Repeal of exemptions for superior and non-local holding companies: commencement and treatment of straddling periods
  • INTM205280 · Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Repeal of exemptions for superior and non-local holding companies: treatment of qualifying holding companies during transitional period
  • INTM217010 · Controlled Foreign Companies: guidance relating to superseded legislation
  • INTM217020 · Controlled Foreign Companies: guidance relating to superseded legislation
  • INTM217030 · Controlled Foreign Companies: guidance relating to superseded legislation
  • INTM217040 · Controlled Foreign Companies: guidance relating to superseded legislation
  • INTM217060 · Controlled Foreign Companies: guidance relating to superseded legislation
  • INTM262010 · Non-residents trading in the UK: domestic charging provisions: Introduction
  • INTM262020 · Non-residents trading in the UK: domestic charging provisions: UK legislation
  • INTM262030 · Non-residents trading in the UK: domestic charging provisions: Income Tax charge
  • INTM262040 · Non-residents trading in the UK: domestic charging provisions: Corporate Tax charge
  • INTM263000 · Non-residents trading in the UK
  • INTM264010 · Non-residents trading in the UK: domestic law permanent establishment/branch or agency
  • INTM264020 · Non-residents trading in the UK: domestic law permanent establishment/branch or agency
  • INTM264030 · Non-residents trading in the UK: domestic law permanent establishment/branch or agency
  • INTM264040 · Non-residents trading in the UK: domestic law permanent establishment/branch or agency
  • INTM264050 · Non-residents trading in the UK: domestic law permanent establishment/branch or agency
  • INTM264060 · Non-residents trading in the UK: domestic law permanent establishment/branch or agency
  • INTM264070 · Non-residents trading in the UK: domestic law permanent establishment/branch or agency
  • INTM264080 · Non-residents trading in the UK: domestic law permanent establishment/branch or agency
  • INTM264090 · Non-residents trading in the UK: domestic law permanent establishment/branch or agency
  • INTM264110 · Non-residents trading in the UK: domestic law permanent establishment/branch or agency
  • INTM265000 · Non-residents trading in the UK: Treaty law could potentially affect the UK domestic charge to tax
  • INTM266000 · Non-residents trading in the UK: Treaty permanent establishment
  • INTM268500 · Non-residents trading in the UK: Returns and assessments outside normal time limits
  • INTM345900 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
  • INTM345905 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
  • INTM345910 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
  • INTM345915 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
  • INTM345920 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
  • INTM345925 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
  • INTM345930 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
  • INTM345935 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
  • INTM345940 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
  • INTM345945 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
  • INTM345950 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
  • INTM345955 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
  • INTM345960 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
  • INTM345965 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
  • INTM345970 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
  • INTM346000 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
  • INTM346001 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
  • INTM346002 · DT Agreements: Austria - Income form a UK source paid to a resident of Austria
  • INTM346003 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
  • INTM346004 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
  • INTM346005 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
  • INTM346006 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
  • INTM346008 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
  • INTM346009 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
  • INTM346010 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
  • INTM346011 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
  • INTM346012 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
  • INTM346950 · DT Agreements: British Virgin Islands - Income from a UK source paid to a resident of the British Virgin Islands (BVI)
  • INTM346951 · DT Agreements: British Virgin Islands - Income from a UK source paid to a resident of the British Virgin Islands (BVI)
  • INTM346952 · DT Agreements: British Virgin Islands - Income from a UK source paid to a resident of the British Virgin Islands (BVI)
  • INTM346953 · DT Agreements: British Virgin Islands - Income from a UK source paid to a resident of the British Virgin Islands (BVI)
  • INTM346954 · DT Agreements: British Virgin Islands - Income from a UK source paid to a resident of the British Virgin Islands (BVI)
  • INTM346955 · DT Agreements: British Virgin Islands - Income from a UK source paid to a resident of the British Virgin Islands (BVI)
  • INTM347350 · DT Agreements: Canada - Income from a UK source paid to resident of Canada
  • INTM347355 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
  • INTM347360 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
  • INTM347365 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
  • INTM347370 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
  • INTM347375 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
  • INTM347380 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
  • INTM347385 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
  • INTM347390 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
  • INTM347395 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
  • INTM347400 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
  • INTM347405 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
  • INTM347410 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
  • INTM347415 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
  • INTM347420 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
  • INTM347530 · DT Agreements: Cayman Islands: Income from a UK source paid to a resident of the Cayman Islands
  • INTM347531 · DT Agreements: Cayman Islands: Income from a UK source paid to a resident of the Cayman Islands - Application forms
  • INTM347532 · DT Agreements: Cayman Islands: Income from a UK source paid to a resident of the Cayman Islands - Double Taxation Agreement between the UK and the Cayman Islands
  • INTM347533 · DT Agreements: Cayman Islands: Income from a UK source paid to a resident of the Cayman Islands - UK pensions/annuities paid to a resident of the Cayman Islands
  • INTM347534 · DT Agreements: Cayman Islands: Income from a UK source paid to a resident of the Cayman Islands - Dividends, interest & royalties paid to a resident of the Cayman Islands
  • INTM347535 · DT Agreements: Cayman Islands: Income from a UK source paid to a resident of the Cayman Islands - UK personal allowances
  • INTM348000 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
  • INTM348010 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
  • INTM348020 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
  • INTM348030 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
  • INTM348040 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
  • INTM348050 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
  • INTM348060 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
  • INTM348070 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
  • INTM348080 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
  • INTM348090 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
  • INTM348100 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
  • INTM348110 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
  • INTM348120 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
  • INTM348130 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
  • INTM348140 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
  • INTM348150 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
  • INTM349000 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
  • INTM349010 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
  • INTM349020 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
  • INTM349030 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
  • INTM349040 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
  • INTM349050 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
  • INTM349060 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
  • INTM349070 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
  • INTM349080 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
  • INTM349090 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
  • INTM349100 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
  • INTM349110 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
  • INTM349120 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
  • INTM349130 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
  • INTM350300 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
  • INTM350310 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
  • INTM350320 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
  • INTM350330 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
  • INTM350340 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
  • INTM350350 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
  • INTM350360 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
  • INTM350370 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
  • INTM350380 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
  • INTM350390 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
  • INTM350400 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
  • INTM350410 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
  • INTM350420 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
  • INTM350430 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
  • INTM350500 · DT Agreements: France - Income from a UK source paid to a resident of France
  • INTM350510 · DT Agreements: France - Income from a UK source paid to a resident of France
  • INTM350520 · DT Agreements: France - Income from a UK source paid to a resident of France
  • INTM350530 · DT Agreements: France - Income from a UK source paid to a resident of France
  • INTM350540 · DT Agreements: France - Income from a UK source paid to a resident of France
  • INTM350550 · DT Agreements: France - Income from a UK source paid to a resident of France
  • INTM350560 · DT Agreements: France - Income from a UK source paid to a resident of France
  • INTM350570 · DT Agreements: France - Income from a UK source paid to a resident of France
  • INTM350580 · DT Agreements: France - Income from a UK source paid to a resident of France
  • INTM350590 · DT Agreements: France - Income from a UK source paid to a resident of France
  • INTM350600 · DT Agreements: France - Income from a UK source paid to a resident of France: UK dividends paid to a resident of France - portfolio investor
  • INTM350610 · DT Agreements: France - Income from a UK source paid to a resident of France
  • INTM350620 · DT Agreements: France - Income from a UK source paid to a resident of France
  • INTM350630 · DT Agreements: France - Income from a UK source paid to a resident of France: UK Government pensions paid to a resident of France
  • INTM350640 · DT Agreements: France - Income from a UK source paid to a resident of France
  • INTM350650 · DT Agreements: France - Income from a UK source paid to a resident of France
  • INTM350660 · DT Agreements: France - Income from a UK source paid to a resident of France
  • INTM351800 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
  • INTM351810 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
  • INTM351820 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
  • INTM351830 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
  • INTM351840 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
  • INTM351850 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
  • INTM351860 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
  • INTM351870 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
  • INTM351880 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
  • INTM351890 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
  • INTM351900 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
  • INTM351910 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
  • INTM351920 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
  • INTM351930 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
  • INTM351940 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
  • INTM352620 · DT Agreements: Guadeloupe - Income from a UK source paid to a resident of Guadeloupe
  • INTM352700 · Double Taxation Agreements: Guernsey: Income from a UK source paid to a resident of Guernsey
  • INTM352705 · Double Taxation Agreements: Guernsey: Income from a UK source paid to a resident of Guernsey - Country code
  • INTM352710 · Double Taxation Agreements: Guernsey: Income from a UK source paid to a resident of Guernsey - Application/claim forms
  • INTM352715 · Double Taxation Agreements: Guernsey: Income from a UK source paid to a resident of Guernsey - Double Taxation Agreements between the UK and Guernsey
  • INTM352720 · Double Taxation Agreements: Guernsey: Income from a UK source paid to a resident of Guernsey - Scope of the UK/Guernsey Double Taxation Arrangement
  • INTM352725 · Double Taxation Agreements: Guernsey: Income from a UK source paid to a resident of Guernsey - Industrial or commercial profits paragraph
  • INTM352730 · Double Taxation Agreements: Guernsey: Income from a UK source paid to a resident of Guernsey - UK government pensions
  • INTM352735 · Double Taxation Agreements: Guernsey: Income from a UK source paid to a resident of Guernsey - UK personal allowances
  • INTM352950 · DT agreements: Guyane (French Guyana) - Income from a UK source paid to a resident of Guyane (French Guyana)
  • INTM353030 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
  • INTM353031 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
  • INTM353032 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
  • INTM353033 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
  • INTM353034 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
  • INTM353035 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
  • INTM353036 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
  • INTM353037 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
  • INTM353038 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
  • INTM353039 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
  • INTM353040 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
  • INTM353150 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
  • INTM353155 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
  • INTM353160 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
  • INTM353165 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
  • INTM353170 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
  • INTM353175 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
  • INTM353180 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
  • INTM353185 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
  • INTM353190 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
  • INTM353195 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
  • INTM353200 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
  • INTM353205 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
  • INTM353210 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
  • INTM353215 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
  • INTM353220 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
  • INTM353255 · DT Agreements: India - Income from a UK source paid to a resident of India
  • INTM353260 · DT Agreements: India - Income from a UK source paid to a resident of India
  • INTM353265 · DT Agreements: India - Income from a UK source paid to a resident of India
  • INTM353270 · DT Agreements: India - Income from a UK source paid to a resident of India
  • INTM353275 · DT Agreements: India - Income from a UK source paid to a resident of India
  • INTM353280 · DT Agreements: India - Income from a UK source paid to a resident of India
  • INTM353285 · DT Agreements: India - Income from a UK source paid to a resident of India
  • INTM353290 · DT Agreements: India - Income from a UK source paid to a resident of India
  • INTM353295 · DT Agreements: India - Income from a UK source paid to a resident of India
  • INTM353300 · DT Agreements: India - Income from a UK source paid to a resident of India
  • INTM353305 · DT Agreements: India - Income from a UK source paid to a resident of India
  • INTM353500 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM353505 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM353510 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM353515 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM353520 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM353525 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM353530 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM353535 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM353540 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM353545 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM353550 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM353555 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM353560 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM353565 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM353570 · DT Agreements: Ireland - Income from a UK source paid to resident of Ireland
  • INTM353575 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM353580 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM353585 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM353590 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM353595 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM353600 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM353605 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
  • INTM354500 · Double Taxation Agreements: Isle of Man: Income from a UK source paid to a resident of the Isle of Man - Contents
  • INTM354505 · Double Taxation Agreements: Isle of Man: Income from a UK source paid to a resident of the Isle of Man - Country code
  • INTM354510 · Double Taxation Agreements: Isle of Man: Income from a UK source paid to a resident of the Isle of Man - Application/claim forms
  • INTM354515 · Double Taxation Agreements: Isle of Man: Income from a UK source paid to a resident of the Isle of Man - Double Taxation Agreements between the UK and the Isle of Man
  • INTM354520 · Double Taxation Agreements: Isle of Man: Income from a UK source paid to a resident of the Isle of Man - Scope of the UK/Isle of Man Double Taxation Arrangement
  • INTM354525 · Double Taxation Agreements: Isle of Man: Income from a UK source paid to a resident of the Isle of Man - Industrial or commercial profits paragraph
  • INTM354530 · Double Taxation Agreements: Isle of Man: Income from a UK source paid to a resident of the Isle of Man - UK government pensions
  • INTM354535 · Double Taxation Agreements: Isle of Man: Income from a UK source paid to a resident of the Isle of Man - UK personal allowances
  • INTM354700 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
  • INTM354705 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
  • INTM354710 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
  • INTM354715 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
  • INTM354720 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
  • INTM354725 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
  • INTM354730 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
  • INTM354735 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
  • INTM354740 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
  • INTM354745 · DT Agreements: Italy - Income from a UK source paid to resident of Italy
  • INTM354750 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
  • INTM354755 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
  • INTM354760 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
  • INTM354765 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
  • INTM354900 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
  • INTM354905 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
  • INTM354910 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
  • INTM354915 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
  • INTM354920 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
  • INTM354925 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
  • INTM354930 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
  • INTM354935 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
  • INTM354940 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
  • INTM354945 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
  • INTM354950 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
  • INTM354955 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
  • INTM354960 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
  • INTM354965 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
  • INTM354970 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
  • INTM355000 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
  • INTM355010 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
  • INTM355020 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
  • INTM355030 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
  • INTM355060 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
  • INTM355070 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
  • INTM355080 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
  • INTM355090 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
  • INTM355100 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
  • INTM355110 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
  • INTM355120 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
  • INTM355130 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
  • INTM355140 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
  • INTM355150 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
  • INTM355160 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
  • INTM355200 · Double Taxation Agreements: Jersey: Income from a UK source paid to a resident of Jersey - Contents
  • INTM355205 · Double Taxation Agreements: Jersey: Income from a UK source paid to a resident of Jersey - Country code
  • INTM355210 · Double Taxation Agreements: Jersey: Income from a UK source paid to a resident of Jersey - Application/claim forms
  • INTM355215 · Double Taxation Agreements: Jersey: Income from a UK source paid to a resident of Jersey - Double taxation Agreements between the UK and Jersey
  • INTM355220 · Double Taxation Agreements: Jersey: Income from a UK source paid to a resident of Jersey - Scope of the UK/Jersey Double Taxation Arrangement
  • INTM355225 · Double Taxation Agreements: Jersey: Income from a UK source paid to a resident of Jersey - Industrial or commercial profits paragraph
  • INTM355230 · Double Taxation Agreements: Jersey: Income from a UK source paid to a resident of Jersey - UK government pensions
  • INTM355235 · Double Taxation Agreements: Jersey: Income from a UK source paid to a resident of Jersey - UK personal allowances
  • INTM356350 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
  • INTM356355 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
  • INTM356360 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
  • INTM356365 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
  • INTM356370 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
  • INTM356375 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
  • INTM356380 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
  • INTM356385 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
  • INTM356390 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
  • INTM356395 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
  • INTM356400 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
  • INTM356405 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
  • INTM356410 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
  • INTM356415 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
  • INTM356420 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
  • INTM357000 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
  • INTM357005 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
  • INTM357010 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
  • INTM357015 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
  • INTM357020 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
  • INTM357025 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
  • INTM357030 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
  • INTM357035 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
  • INTM357040 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
  • INTM357045 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
  • INTM357050 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
  • INTM357055 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
  • INTM357060 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
  • INTM357065 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
  • INTM357100 · DT agreements - Income from a UK source paid to a resident of Martinique
  • INTM358000 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
  • INTM358010 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
  • INTM358020 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
  • INTM358030 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
  • INTM358040 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
  • INTM358050 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
  • INTM358060 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
  • INTM358070 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
  • INTM358080 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
  • INTM358090 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
  • INTM358100 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
  • INTM358110 · DT Agreements: Netherlands - Income from a UK source paid to a resident of the Netherlands
  • INTM358120 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
  • INTM358130 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
  • INTM358650 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
  • INTM358660 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
  • INTM358670 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
  • INTM358680 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
  • INTM358690 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
  • INTM358700 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
  • INTM358710 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
  • INTM358720 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
  • INTM358730 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
  • INTM358740 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
  • INTM358750 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
  • INTM358760 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
  • INTM359000 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
  • INTM359005 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
  • INTM359010 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
  • INTM359015 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
  • INTM359020 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
  • INTM359025 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
  • INTM359030 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
  • INTM359035 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
  • INTM359040 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
  • INTM359045 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
  • INTM359050 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
  • INTM359055 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
  • INTM359060 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
  • INTM359065 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
  • INTM359070 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
  • INTM359200 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
  • INTM359205 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
  • INTM359210 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
  • INTM359215 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
  • INTM359220 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
  • INTM359225 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
  • INTM359230 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
  • INTM359235 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
  • INTM359240 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
  • INTM359245 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
  • INTM359250 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
  • INTM359255 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
  • INTM359260 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
  • INTM359265 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
  • INTM359700 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
  • INTM359710 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
  • INTM359720 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
  • INTM359730 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
  • INTM359740 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
  • INTM359750 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
  • INTM359760 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
  • INTM359770 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
  • INTM359780 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
  • INTM359790 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
  • INTM359800 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
  • INTM359810 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
  • INTM359820 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
  • INTM359830 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
  • INTM359840 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
  • INTM359850 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
  • INTM359880 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
  • INTM359881 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
  • INTM359882 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
  • INTM359883 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
  • INTM359884 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
  • INTM359885 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
  • INTM359886 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
  • INTM359887 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
  • INTM359888 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
  • INTM359889 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
  • INTM359890 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
  • INTM359891 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
  • INTM359892 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
  • INTM359893 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
  • INTM361000 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
  • INTM361010 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
  • INTM361020 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
  • INTM361030 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
  • INTM361040 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
  • INTM361050 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
  • INTM361060 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
  • INTM361070 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
  • INTM361080 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
  • INTM361090 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
  • INTM361100 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
  • INTM361110 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
  • INTM361120 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
  • INTM361140 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
  • INTM361500 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - Contents
  • INTM361510 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - Country code
  • INTM361520 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - Application/claim forms
  • INTM361530 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - Double Taxation Convention between the UK and Spain
  • INTM361540 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - UK interest paid to a resident of Spain (Article 11)
  • INTM361550 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - UK royalties paid to a resident of Spain (Article 12)
  • INTM361560 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - UK dividends paid to a resident of Spain (Article 10)
  • INTM361570 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - UK pensions and annuities paid to a resident of Spain (Article 18)
  • INTM361580 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - State Pension, Incapacity Benefit and DWP Financial Assistance Scheme payments
  • INTM361590 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - UK government pensions paid to a resident of Spain
  • INTM361600 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - Other income paid to a resident of Spain (Article 22)
  • INTM361610 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - Construction Industry Scheme: Permanent establishment provisions
  • INTM361620 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - UK personal allowances
  • INTM362500 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
  • INTM362510 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
  • INTM362520 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
  • INTM362530 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
  • INTM362540 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
  • INTM362550 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
  • INTM362560 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
  • INTM362570 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
  • INTM362580 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
  • INTM362590 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
  • INTM362600 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
  • INTM362610 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
  • INTM362620 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
  • INTM362630 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
  • INTM362640 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
  • INTM362650 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
  • INTM362660 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
  • INTM362670 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
  • INTM368510 · DT applications and claims: Crown Immunity, Sovereign Immunity and Diplomatic Privilege
  • INTM368520 · DT applications and claims: Crown Immunity, Sovereign Immunity and Diplomatic Privilege
  • INTM368540 · DT applications and claims: Crown Immunity, Sovereign Immunity and Diplomatic Privilege
  • INTM420010 · Transfer pricing: methodologies: overview: OECD Guidelines: why is the Associated Enterprises Article (OECD Model Treaty Article 9) important?
  • INTM422150 · Transfer pricing: methodologies: Advance Pricing Agreements: sample agreement
  • INTM501070 · Intra-group funding: legislation and case law
  • INTM600010 · Transfer of assets abroad: introduction
  • INTM600020 · Transfer of assets abroad: Overview of ITA2007/Sections 721 and 727 (‘Income Charge’)
  • INTM600030 · Transfer of assets abroad ('Benefits Charge')
  • INTM600040 · Transfer of assets abroad: Overview of ITA2007/S736 - 742 - exemption from liability
  • INTM600050 · Transfer of assets abroad: mandatory referral to WMBC Assets, Edinburgh
  • INTM600060 · Transfer of assets abroad: checklist of indicators
  • INTM600070 · Transfer of assets abroad: what information is needed by WMBC Assets Edinburgh
  • INTM600080 · Transfer of assets abroad: Working transfer of assets enquiries with WMBC Edinburgh
  • INTM603670 · Transfer of assets abroad: 6 April 2025 non-UK domicile reforms: Benefits charge on onward gift recipients
  • INTM850000 · Hybrid and other mismatches
  • INTMUPDATE001 · International Manual: update index
  • INTMUPDATE100119 · International Manual: recent changes
  1. International Manual
  2. Transfer of assets abroad: mandatory referral to WMBC Assets, Edinburgh

INTM600050 | Transfer of assets abroad: mandatory referral to WMBC Assets, Edinburgh

From HM Revenue & Customs · International Manual

Page archived.

Updated guidance can be found at INTM600000.

PreviousNext
PrivacyTerms