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Contents

Official guidance
International Manual

INTM600140 · Transfer of assets abroad: General conditions

  • INTM600160 · Introduction
  • INTM600200 · Relevant transaction
  • INTM600220 · Relevant transfer
  • INTM600240 · What is a transfer?
  • INTM600260 · Assets
  • INTM600280 · Location of assets
  • INTM600300 · Associated operations
  • INTM600340 · Income becomes payable to person abroad
  • INTM600360 · Person abroad
  • INTM600380 · Person abroad - examples
  • INTM600400 · Income
  • INTM600420 · Becomes payable
  • INTM600460 · The individual
  • INTM600480 · Husbands, wives and civil partners
  • INTM600500 · Residence status
  1. Transfer of assets abroad: General conditions: contents
  2. Transfer of assets abroad: General conditions: Income becomes payable to person abroad

INTM600340 | Transfer of assets abroad: General conditions: Income becomes payable to person abroad

From HM Revenue & Customs · International Manual

Common to both the income and benefits charge is the fact that income must become payable to a person abroad as a result of

  • the transfer of assets alone,

  • one or more associated operations, or

  • the transfer and one or more associated operations.

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