HMRC have updated their International Manual, with new guidance on the transfer of assets abroad. The new guidance replaces former INTM600010-600080.
The new guidance is arranged under the following headings:
- INTM600100 – Introduction and background: contents
- INTM600140 – General conditions: contents
- INTM600520 – The income charge: contents
- INTM601400 – The benefits charge: contents
- INTM601900 – Non-domiciled individuals: contents
- INTM602300 – Other general provisions: contents
- INTM602600 – Exemptions from charge: contents
- INTM603180 – Non-domiciled and deemed domiciled settlors from 6 April 2017: contents
- INTM603800 – Information powers: contents
- INTM604100 – The Tribunal: contents
- INTM604300 – Administration: contents
- INTM604500 – History of the legislation: contents
https://www.gov.uk/hmrc-internal-manuals/international-manual/intm601400
Related content from Claritax Books
Advising British Expats is a detailed guide to the tax issues arising for individuals who leave the UK to live and work abroad. Written for accountants and other professional tax advisers, the book also includes commentary on individuals coming to work in the UK.
