INTM604440 | Transfer of assets abroad: Administration: Referrals to Personal Tax International, Liverpool

Personal Tax International is responsible for the operation of the transfer of assets abroad legislation and technical advice thereon.

Requests from HMRC staff for technical advice on the application and interpretation of the transfer of assets provisions should be sent to the Personal Tax International team.

It is important to note that referrals to Personal Tax International must be made:

• before any application for exemption (INTM602620) is refused

• when considering a case for potential litigation

• when the taxpayer instigates litigation in relation to the transfer of assets provisions.