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International Manual

Publication Date: 2019

Publisher: Bloomsbury Professional

Copyright: 2020 Crown

International Manual

International Manual

International tax issues including the principles of double taxation relief and an introduction to double taxation agreements

Last update: 24th February 2020

Contents

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INTM100000: Introduction
Close sectionINTM120000: Company residence
- INTM120010: Why is company residence important?
- INTM120020: What this guidance replaces
- INTM120030: Overview
- INTM120040: The incorporation rule
- INTM120050: The incorporation rule: commencement and transitional provisions
- INTM120060: The case law rule: central management and control
- INTM120070: Treaty non-resident' companies
- INTM120080: Treaty tie-breakers and self-assessment
- INTM120085: Standard treaty tie-breakers
- INTM120090: Certificates of UK residence for companies
- INTM120100: Residence under foreign law
- INTM120110: Non-UK incorporated companies - cessation of business or liquidation
- INTM120120: When to question residence
- INTM120130: When HMRC will not normally review residence: introduction
- INTM120140: When HMRC will not normally review residence: limitations
- INTM120150: When HMRC will not normally review residence: examples
- INTM120160: When HMRC will not normally review residence: other cases
- INTM120170: When HMRC will not normally review residence: individual directors
- INTM120180: How to review residence
- INTM120190: When to make a submission to BAI
- INTM120200: Statement of Practice SP1/90
- INTM120210: Guidance originally published in the International Tax Handbook
Close sectionINTM150000: Principles of Double Taxation Relief and Introduction to Double Taxation Agreements
- Close sectionINTM151000: Double taxation: concept and principles
- Close sectionINTM152000: Double taxation agreements: introduction
- Close sectionINTM153000: Description of double taxation agreements
- Close sectionINTM154000: Double taxation agreements: residence
- Close sectionINTM156000: Exchange of information
- Close sectionINTM157000: Double taxation relief: information and claims
Close sectionINTM160000: Double Taxation Relief
- Close sectionINTM161000: UK residents with foreign income or gains - double taxation relief
- Close sectionINTM162000: UK residents with foreign income or gains - certificates of residence
- Close sectionINTM162500: UK residents with foreign income or gains - claims for double taxation relief against UK tax
- Close sectionINTM163000: UK residents with foreign income or gains - income arising abroad
- Close sectionINTM164000: UK residents with foreign income or gains - dividends
- Close sectionINTM165000: UK residents with foreign income or gains - income tax
- Close sectionINTM166000: UK residents with foreign income or gains - trusts
- Close sectionINTM167000: UK residents with foreign income or gains - corporation tax
- Close sectionINTM168000: Foreign tax paid on trade income - limitation on credit
- Close sectionINTM168300: Double taxation relief - foreign tax credit relief for non-residents trading in the UK
  - INTM168310: UK branches of non-resident banks and overseas life insurance companies - chargeable periods ending on or before 20 March 2000
  - INTM168340: UK branches of non-resident persons - chargeable periods ending on or after 21 March 2000
- Close sectionINTM169000: UK residents with foreign income or gains - capital gains tax
- Close sectionINTM170000: Anti-avoidance legislation
- Close sectionINTM180000: Foreign entity classification for UK tax purposes
Close sectionINTM190000: Controlled Foreign Companies
- Close sectionINTM191000: Overview of CFC rules
  - INTM191100: Overview
  - INTM191200: What Gateway Chapters need to be considered?
  - INTM191300: Comparison with previous CFC legislation
- Close sectionINTM194000: Introduction to the CFC Charge
  - INTM194100: The CFC Charge
  - INTM194200: Chargeable Profits of a CFC
  - INTM194300: The CFC Charge Gateway
  - INTM194400: Steps to be taken for charging the CFC charge
  - INTM194500: Chargeable Companies
  - INTM194600: Particular Entities
- Close sectionINTM197000: The CFC Charge Gateway Chapter 3 - Determining which (if any) of Chapters 4 to 8 apply:
  - INTM197100: Introduction
  - INTM197200: Does Chapter 4 apply? : contents
  - INTM197600: Does Chapter 5 apply?
  - INTM198000: Does Chapter 6 apply?
  - INTM198300: Does Chapter 7 apply?
  - INTM198400: Does Chapter 8 apply?
- Close sectionINTM200000: The CFC Charge Gateway Chapter 4 - Profits attributable to UK activities
  - INTM200100: Introduction
  - INTM200200: Terms used in Chapter 4
  - INTM200300: Identification of SPFs
  - INTM200400: Flowchart
  - INTM200500: The Steps
  - INTM200600: Exclusions - Economic value
  - INTM200700: Exclusions - Independent companies' arrangements
  - INTM200800: Exclusions - Trading profits
  - INTM201000: Case Study
- Close sectionINTM203000: The CFC Charge Gateway Chapter 5 - Non-trading Finance Profits
  - INTM203100: Introduction
  - INTM203150: The basic rule
  - INTM203200: What are non-trading finance profits
  - INTM203300: UK Activities
  - INTM203500: Capital Investment from UK
  - INTM203700: Arrangements in Lieu of Dividends
  - INTM203800: Leases to UK Resident Companies
  - INTM203900: Case Study
- Close sectionINTM207000: The CFC Charge Gateway Chapter 6 - Trading Finance Profits
  - INTM207100: Introduction
  - INTM207200: Terms used in Chapter 6
  - INTM207300: The Basic Rule
  - INTM207400: Interaction with Chapter 9
  - INTM207500: Banking Safe Harbour Regulations
  - INTM207600: Capital Requirements in the Banking Sector
  - INTM207700: Factors Relevant to Capitalisation of Insurance
- Close sectionINTM210000: The CFC Charge Gateway Chapter 7 - Captive Insurance Business
  - INTM210100: Introduction
  - INTM210200: Interaction with Other Chapters
  - INTM210300: Basic Rule
  - INTM210400: Contracts of insurance falling within TIOPA 2010, s 371GA(2)
  - INTM210500: Interaction with Transfer Pricing
  - INTM210600: Exempt Foreign Permanent Establishments
  - INTM210700: Contracts of Reinsurance - section 371GA(5)
  - INTM210800: Captive Insurance Companies resident in an EEA state
- Close sectionINTM213000: The CFC Charge Gateway Chapter 8 - Solo consolidation
  - INTM213100: Introduction
  - INTM213200: Detailed Rules
- Close sectionINTM216000: Chapter 9 - Exemptions for profits from Qualifying Loan Relationships: contents
  - INTM216100: Overview
  - INTM216400: Introduction: contents
  - INTM216600: Scope of the Rules: contents
  - INTM217000: What is a Qualifying Loan Relationship: contents
  - INTM217300: What is Excluded from the definition of a Qualifying Loan Relationship: contents
  - INTM218100: How do you determine the profits of a Qualifying Loan Relationship: contents
  - INTM218600: The 75% Exemption
  - INTM218700: Full Exemption - Qualifying Resources: contents
  - INTM219100: Matched Interest Rule: contents
  - INTM219500: Transfer Pricing adjustments in the context of Chapter 9
  - INTM219600: UK company used as a conduit in a CFC shelter
  - INTM219700: Double Taxation Relief and UK companies used as a conduit : contents
  - INTM220000: Interaction of Chapter 9 Exemption with the Arbitrage Rules
  - INTM220100: Exemptions for profits from Qualifying Loan Relationships: Claims
- Close sectionINTM224000: Entity Exemptions: contents
  - INTM224100: INTM224100: Chapter 10 - Exempt Period Exemption: contents
  - INTM224700: Chapter 11 - Excluded Territories Exemption: contents
  - INTM225500: Chapter 12 - The Low Profits Exemption: contents
  - INTM225700: Chapter 13 - The Low Profits Exemption: contents
  - INTM226000: Chapter 14 - The Tax Exemption: contents
- Close sectionINTM227000: Relevant Interests in a CFC
  - INTM227100: Introduction
  - INTM227200: Whether a person has a Relevant Interest
  - INTM227300: Relevant Interests of UK resident companies
  - INTM227400: Relevant Interests of persons related to UK resident companies
  - INTM227500: Other Relevant Interests
- Close sectionINTM230000: Creditable Tax of a CFC
  - INTM230100: Introduction
  - INTM230200: Example
  - INTM230300: Other Matters
- Close sectionINTM233000: Apportionment of a CFC's Chargeable Profits and Creditable Tax
  - INTM233100: Introduction
  - INTM233200: Apportionment to be made in proportion to ordinary shareholdings
  - INTM233300: Apportionment on a just and reasonable basis
  - INTM233400: Indirect shareholdings
  - INTM233500: Variable shareholdings
  - INTM233600: Anti-Avoidance
- Close sectionINTM236000: Control
  - INTM236100: Introduction
  - INTM236200: Legal and economic control
  - INTM236400: Control determined by accounting standards
  - INTM236500: Cell companies or similar entities and control
- Close sectionINTM239000: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions
  - INTM239100: Introduction
  - INTM239200: Assumed Taxable Total Profits and Assumed Total Profits
  - INTM239300: Corporation Tax Assumptions
  - INTM239400: UK Residence
  - INTM239500: Example
  - INTM239600: Close Company
  - INTM239700: Claims and Elections
  - INTM239800: Claims and Elections - disapplication of assumption
  - INTM239900: Elections under Section 9A of CTA 2010
  - INTM240000: Elections for Leases to be treated as Long Funding Leases
  - INTM240100: Intangible Fixed Assets
  - INTM240200: Group Relief
  - INTM240300: Capital Allowances
  - INTM240400: Unremittable Overseas Income
  - INTM240500: Tax advantages
  - INTM240600: Disguised Interest
  - INTM240700: Shares Accounted for as Liabilities
  - INTM240800: Double Taxation Relief - Counteraction Notices
- Close sectionINTM242000: Residence of CFCs
  - INTM242100: Introduction
  - INTM242200: The Overall approach
  - INTM242300: How to determine the territory of residence of a CFC - the general rule
  - INTM242400: Residence in more than one territory
  - INTM242500: Elections and designations about residence
- Close sectionINTM245000: Management and collection of a CFC charge and reliefs available against a CFC charge
  - INTM245100: Introduction
  - INTM245200: Application of the Taxes Acts to the CFC charge
  - INTM245300: Just and reasonable apportionments
  - INTM245400: Relief against a sum charged on a chargeable company
  - INTM245500: Appeals affecting more than one person
  - INTM245600: Recovery of sum charged from other UK resident companies
- Close sectionINTM248000: Definitions for terms in Part 9A
  - INTM248050: Overview
  - INTM248100: Alphabetic index of terms defined in Part 9A
- Close sectionINTM251000: How the corporate tax regime works for CFCs
  - INTM251100: CFC supplementary pages
  - INTM251200: When to make a return in respect of a CFC
  - INTM251300: How to complete the CFC supplementary pages
  - INTM251400: CFC supplementary pages (forms CT600 & CT600B reproduced)
  - INTM251500: HMRC Enquiries: records
  - INTM251600: HMRC Enquiries: penalties
  - INTM251700: Appeals
  - INTM251800: Notice of liability
  - INTM251900: Clearances: General
  - INTM252000: Clearances: What to include in the application
  - INTM252100: Clearances: Further information necessary for specific Chapters
  - INTM252200: Clearances: Where to send applications
- Close sectionINTM254000: Guidance relating to superseded legislation
  - INTM254100: Controlled Foreign Companies
  - INTM254150: legislation - introduction and outline
  - INTM254350: definitions
Close sectionINTM260000: Non-residents trading in the UK
- INTM260500: PE definition - derivation and destination table
- Close sectionINTM261000: Introduction
- Close sectionINTM262000: Is there a charge under domestic legislation
- Close sectionINTM264000: permanent establishment: domestic and treaty law
- Close sectionINTM267000: Profits of the PE
- Close sectionINTM268000: ‘Machinery’ provisions for assessment and collection via UK representatives
- Close sectionINTM269000: Transactions carried out through UK investment managers, brokers or Lloyds agents
- INTM269500: Investment from abroad: Inward Investment Support
Close sectionINTM280000: Foreign permanent establishments of UK companies
- Close sectionINTM281000: Foreign Permanent Establishments of UK Companies - introduction
- Close sectionINTM282000: Foreign Permanent Establishments of UK Companies - chargeable gains
- Close sectionINTM283000: Foreign Permanent Establishments of UK Companies - intangible fixed assets
  - INTM283010: Branch exemption: intangible fixed assets: introduction
  - INTM283020: Branch exemption: intangible fixed assets: partial use
- Close sectionINTM284000: Foreign Permanent Establishments of UK Companies : contents transition to exemption provisions
- Close sectionINTM285000: Foreign Permanent Establishments of UK Companies - capital allowances
- Close sectionINTM286000: Foreign Permanent Establishments of UK Companies - anti diversion rule
- Close sectionINTM287000: Foreign Permanent Establishments of UK Companies - exclusions and definitions
- Close sectionINTM288000: Profits attributable to a permanent establishment of a UK resident company - TIOPA 2010, s 43
Close sectionINTM330000: DT applications and claims in CAR Residency: contents
- Close sectionINTM330010: Introduction
  - INTM330020: Guidance on the double taxation work of CAR Residency
  - INTM330030: Customer service and complaints
- Close sectionINTM330100: Overview of dual purpose forms
  - INTM330110: The range of DT forms
  - INTM330120: Why ‘applications’ and ‘claims’?
- Close sectionINTM330300: Signature of declarations
  - INTM330310: Who should sign the declaration - individuals
  - INTM330320: Declarations signed by an attorney on behalf of an individual
  - INTM330330: Who should sign the declaration - minors
  - INTM330340: Who should sign the declaration - deceased persons
  - INTM330350: Who should sign the declaration - companies
- Close sectionINTM330500: Certification by overseas tax authorities
  - INTM330510: Why applications/claims require certification by the overseas tax authorities
  - INTM330520: Which applications/claims require certification
  - INTM330530: Routing of certified applications/claims
- Close sectionINTM330700: Time limit
  - INTM330710: Introduction to time limit
  - INTM330720: Time limit for making claims
  - INTM330730: Table showing time limit for making claims
  - INTM330740: Claim signed in time but received after expiry of time limit
  - INTM330750: Notice of intention to claim
  - INTM330760: Exceptions to the normal time limit
  - INTM330770: Attempt to claim after expiry of time limit
  - INTM330780: Applications for relief at source
  - INTM330790: Questions about an extension to the time limit
  - INTM330800: Challenges to application of time limit
  - INTM330810: Time limit in other countries
  - INTM330820: Claim in connection with tax paid following a late assessment
  - INTM330830: Time limit for making assessments
- Close sectionINTM331000: Self Assessment - Repayment claims from non-residents
  - INTM331010: A basic guide to Self Assessment and how TMA70/SCH1A applies to claims made by non-residents
  - INTM331050: Procedural guide - how to check that you have a valid claim
  - INTM331100: Procedural guide - how to correct a claim (no enquiry)
  - INTM331150: Procedural guide - how you give effect to claims and amendments (no enquiry)
  - INTM331200: Procedural guide - how to open an enquiry into a claim
  - INTM331250: Procedural guide - conduct of an enquiry
  - INTM331300: Procedural guide - how to close an enquiry
  - INTM331350: Procedural guide - how you give effect to amendments following an enquiry
  - INTM331400: Procedural guide - what to do if you receive an appeal against an amendment to a claim
- Close sectionINTM332000: Beneficial ownership
  - INTM332010: What beneficial ownership is
  - INTM332020: Why beneficial ownership matters
  - INTM332030: How you decide if the beneficial ownership condition is satisfied
  - INTM332040: Indofood: the Judgement
  - INTM332050: HM Revenue & Customs reaction to Indofood case
  - INTM332060: Indofood: Impact on particular cases
  - INTM332070: Indofood: Existing and new cases
  - INTM332080: Indofood: Examples of application
- Close sectionINTM332200: Subjection to tax in the DT country
  - INTM332210: Background
  - INTM332220: Examination of claims
- Close sectionINTM332400: Remittance
  - INTM332410: Background
  - INTM332420: Examination of claims
- Close sectionINTM332600: Permanent establishment and special relationship
  - INTM332610: What a permanent establishment is
  - INTM332620: When you have to consider PE
  - INTM332630: What the PE provisions are
  - INTM332640: How you know the PE condition is satisfied
  - INTM332650: Claimant with an associate outside the UK with a PE in the UK
  - INTM332660: Claimant which is a subsidiary of a UK company
  - INTM332670: What Special Relationship is
  - INTM332680: How you recognise the ‘Special Relationship’ condition
  - INTM332690: How you know the special relationship condition is satisfied
- Close sectionINTM333000: Vouchers
  - INTM333010: What a voucher is
  - INTM333020: How vouchers are issued
  - INTM333030: Common types of vouchers
  - INTM333040: Details on vouchers
  - INTM333050: Signing of vouchers
  - INTM333060: Declaration of ownership on vouchers
  - INTM333070: Names on vouchers
  - INTM333080: When you can accept the name on the voucher
  - INTM333090: When you should enquire about names on vouchers
  - INTM333100: What to do with missing/duplicate/photocopy vouchers
  - INTM333110: What a duplicate voucher looks like
  - INTM333120: What a photocopy voucher looks like
  - INTM333140: Double Taxation applications and claims: Vouchers: Intermediaries' own versions of vouchers
  - INTM333150: Informal vouchers
  - INTM333161: Vouchers showing Stock Dividends
  - INTM333170: What a block holding is
  - INTM333180: What a block voucher is
  - INTM333210: Claims which include block items
  - INTM333220: Block vouchers issued by Irish banks
  - INTM333230: Verification of vouchers
  - INTM333240: When vouchers should be verified
  - INTM333260: Vouchers showing foreign tax
  - INTM333270: What to do if the claimant has difficulty in providing vouchers
  - INTM333290: What to do if the claimant wants vouchers returned
  - INTM333300: What to do if you are not paying all the tax on a voucher
  - INTM333310: What to do if you suspect a voucher has been altered
  - INTM333320: What to do if you receive a subsidiary voucher for a single customer holding
- Close sectionINTM333500: Repayment interest
  - INTM333510: What is repayment interest
  - INTM333520: Who is entitled to repayment interest
  - INTM333530: Member states of the European Economic Area - (EEA) and associated territories
  - INTM333540: Countries and territories where companies do not qualify for repayment interest
  - INTM333550: What information is required to calculate repayment interest
  - INTM333560: How repayment interest is calculated for a 12 month accounting period
  - INTM333570: How repayment interest is calculated for an accounting period that exceeds 12 months
  - INTM333580: Correspondence about entitlement to repayment interest
  - INTM333590: Company in liquidation
- Close sectionINTM333600: Repayment supplement
  - INTM333610: Key points
  - INTM333620: When is repayment supplement added to a repayment
  - INTM333630: Who is entitled to repayment supplement
- Close sectionINTM333700: Arrears of tax
  - INTM333710: Introduction
  - INTM333720: What you need to consider
- Close sectionINTM333800: Refusal of relief
  - INTM333810: Key points
  - INTM333820: What to do if relief is not available - claims
  - INTM333830: What to do if relief is not available - applications for relief at source under DT treaties
  - INTM333840: What to do if you receive correspondence from the tax authority in the DT country
- Close sectionINTM333900: Exchange of Information and correspondence with overseas tax authorities
  - INTM333910: Exchange of information provisions in Double Taxation Agreements
  - INTM333920: Routine exchange of information material
  - INTM333930: Forms 99FD
  - INTM333940: Writing to the overseas tax authorities
  - INTM333950: What to include in a letter to the overseas tax authorities
  - INTM333960: If the overseas tax authorities dispute a decision
  - INTM333970: Requests for information from overseas tax authorities
- Close sectionINTM334000: Relief at source over-allowed
  - INTM334010: Recovery of tax where relief at source has been over-allowed
- Close sectionINTM334500: Applicants/claimants - individuals
  - INTM334510: Introduction
  - INTM334520: Residence and ordinary residence
  - INTM334530: Guidance on the rules of residence of individuals in the UK
  - INTM334540: The definition of residence of individuals in a DTA
  - INTM334550: How you know whether an individual is resident in the other country for the purposes of the DTA
  - INTM334560: Individuals who are ‘double resident’
  - INTM334570: The double residence ‘tests’ in DTAs and what to do if you have a case of double residence
  - INTM334580: Individuals entitled to UK personal allowances
- Close sectionINTM335000: Companies
  - INTM335010: How to tell that a claim is from a company
  - INTM335020: Abbreviations used for companies in other countries
  - INTM335030: What a limited company is
  - INTM335040: Types of company claim
  - INTM335050: First claims on form A1 (FOTRAs and foreign dividends) from companies
  - INTM335060: The residence position of companies submitting DT claims
  - INTM335070: What you do on receipt of a completed questionnaire 2300Q
  - INTM335080: Companies resident in Antigua, Barbados, Cyprus and Jamaica
  - INTM335090: Claims by liquidators
- Close sectionINTM335500: Applicants/claimants - Partnerships
  - INTM335510: Background
  - INTM335520: Examination of claims
  - INTM335530: Special features
- Close sectionINTM336000: Applicants/claimants - Pension funds
  - INTM336010: What a pension fund is
  - INTM336020: How you recognise a pension fund
  - INTM336030: Who can claim on behalf of a pension fund
  - INTM336050: Claims under Double Taxation Agreements
  - INTM336060: Claims by pooled pension funds
  - INTM336070: Claims under ICTA 1988, s 614(5)
- Close sectionINTM336700: Applicants/claimants - International associations
  - INTM336710: What an international association is
  - INTM336720: What the difference is between an international association and an international organisation
  - INTM336730: Residence status of an international association
  - INTM336740: What relief international associations can claim from CAR Residency
  - INTM336750: How you deal with claims and applications by international associations
- Close sectionINTM336900: Foundations, establishments and associations
  - INTM336910: How to recognise claims by foundations, establishments or associations
  - INTM336920: What type of claims will you see
  - INTM336930: Action required – refer to Assets Residence & Valuation
  - INTM336940: What are foundations, establishments and associations
- Close sectionINTM337100: Charities
  - INTM337110: Key points
  - INTM337120: What to do if you receive a claim from a charity
  - INTM337130: Claims by charities in Ireland
  - INTM337140: Other correspondence about charities
- Close sectionINTM337300: Applicants/claimants - claims by financial concerns under Business Profits Article
  - INTM337310: Background to claims by foreign financial concerns
  - INTM337320: Claims by Channel Islands and Isle of Man banks
  - INTM337330: How to deal with claims from foreign financial concerns
  - INTM337340: Requests to extend the provisions to other income
- Close sectionINTM337500: Applicants/claimants - Construction Industry Scheme
  - INTM337510: Background
  - INTM337520: Double Taxation Agreements
- Close sectionINTM338000: Applicants/claimants - Overseas Collecting Societies
  - INTM338010: What is an Overseas Collecting Society
  - INTM338020: What is the Block Exemption Scheme
  - INTM338030: Undertakings required by the Overseas Collecting Society
  - INTM338040: Undertaking required by the UK Collecting Society
  - INTM338050: Performing Right Society
  - INTM338060: Mechanical Copyright Protection Society
  - INTM338080: Authors Licensing Collecting Society
  - INTM338090: Public Lending Right
  - INTM338100: Design & Artists Copyright Society
- Close sectionINTM338500: Applicants/claimants - Provisional Treaty Relief Scheme
  - INTM338510: Background
  - INTM338520: Background continued
  - INTM338530: One to One Loans
  - INTM338540: One to One Loans: Application procedures
  - INTM338550: Syndicated Loans
  - INTM338560: Syndicated Loans continued
  - INTM338570: Syndicated Loans: Application procedures
  - INTM338580: Syndicated Loans: Application procedures continued
  - INTM338590: Syndicated Loans: Application procedures continued
  - INTM338600: Reviews of Syndicates
  - INTM338610: Reviews of Syndicate Managers
  - INTM338620: Additional information
- Close sectionINTM339500: Applicants/claimants - Trusts
  - INTM339510: Introduction to non-resident trustees
  - INTM339520: How to recognise a claim by a non-resident trust/non-resident trustees
  - INTM339530: Information you will need about a trust
  - INTM339540: Baker and Garland Trusts
  - INTM339550: Claims by non-resident trustees of discretionary trusts
- Close sectionINTM340000: Applicants/claimants - Estates and deceased persons
  - INTM340010: Introduction
  - INTM340020: Definitions
  - INTM340030: Claims by personal representatives
  - INTM340040: Pre-death income
  - INTM340050: Claims by personal representatives on administration period income
  - INTM340060: How to make an SA enquiry to establish a personal representative's entitlement to claim
  - INTM340070: Income arising after the date of ascertainment of the residue
  - INTM340080: Residence of personal representatives
  - INTM340090: What happens if personal representatives of the deceased are resident in more than one country
  - INTM340100: Attorney administrators
  - INTM340110: What happens if a personal representative dies
  - INTM340120: What happens if there is no Grant of Probate
  - INTM340130: What happens if a life tenant of a will trust dies
  - INTM340140: Laws of intestacy
  - INTM340150: General enquiries about estates
- Close sectionINTM340500: Collective Investment Vehicles
  - INTM340510: What a Collective Investment Vehicle is
  - INTM340520: Claims by Collective Investment Vehicles - funds or trusts
  - INTM340530: Claims by investment vehicles in corporate form
  - INTM340540: How to deal with a claim by a Collective Investment Vehicle
  - INTM340550: List of terms used to describe Collective Investment Vehicles
- Close sectionINTM342000: Types of income - Interest
  - INTM342010: Background
  - INTM342020: Interest rates linked to profits
  - INTM342030: UK source
  - INTM342040: Anti-bondwashing provisions
  - INTM342050: Free of tax
  - INTM342070: Loan Stock quoted on a stock exchange
  - INTM342080: Privately Arranged Loans : Inter-company loans
  - INTM342090: Privately Arranged Loans : Syndicated loans
  - INTM342100: Privately arranged Loans : Non-company lenders
  - INTM342110: UK Government securities
  - INTM342120: Local Authority loan stocks
  - INTM342130: Bank and Building Society interest
  - INTM342140: Permanent Interest Bearing Shares
  - INTM342150: Reinsurance Deposits
  - INTM342160: Eurobonds
  - INTM342170: Loose or Back Coupons
  - INTM342180: National Savings and Investments
  - INTM342190: Lloyds Premium Trust Fund
  - INTM342200: Solicitors Client Accounts
- Close sectionINTM342500: Types of income - Royalties
  - INTM342510: Background
  - INTM342520: Copyright royalties
  - INTM342530: Copyright royalties continued
  - INTM342540: Copyright royalties continued
  - INTM342550: Copyright royalties - beneficial ownership
  - INTM342560: Copyright royalties - beneficial ownership continued
  - INTM342570: Theatrical Plays
  - INTM342580: Theatre Backers - Angels
  - INTM342590: Professional Authors
  - INTM342600: Copyright Protection Societies
  - INTM342610: Public Lending Right
  - INTM342620: Registered Designs
  - INTM342630: Computer software
  - INTM342640: Patent royalties
  - INTM342650: Patent royalties continued
  - INTM342660: Patent royalties continued
- Close sectionINTM343000: Types of income - Pensions and Annuities
  - INTM343010: Background
  - INTM343020: Government pensions
  - INTM343030: Government pensions continued
  - INTM343040: Government or Non-Government - list of pensions
  - INTM343050: Supplementary Pension for Overseas Service
  - INTM343060: Hong Kong Sterling Safeguard pensions
  - INTM343070: War Widows pensions
  - INTM343080: Wounds and Disability pensions
  - INTM343090: Victoria Cross and other awards for valour
  - INTM343100: Widows of Armed Forces Personnel
  - INTM343110: Pensions for service outside the UK
  - INTM343120: Merchant Navy pensions
  - INTM343130: Employment (Non-Government) pensions
  - INTM343140: Annuities
  - INTM343150: Partnership Annuities
  - INTM343160: Personal Pensions
  - INTM343170: Annuity Purchase Deferral - draw down payments
  - INTM343180: Permanent Health Insurance payments
  - INTM343190: Social Security payments
- Close sectionINTM343500: Types of income - Dividends
  - INTM343510: Background
  - INTM343520: Portfolio investors
  - INTM343540: Direct investors
  - INTM343550: Direct investors - dividend stripping
- Close sectionINTM344000: Types of income - Distributions
  - INTM344010: Background
  - INTM344020: Special Relationship
- Close sectionINTM344500: Types of income - Other income
  - INTM344510: Background
  - INTM344520: Types of income
- Close sectionINTM345000: Manufactured payments
  - INTM345010: Background
  - INTM345020: Manufactured UK dividends
  - INTM345030: Manufactured UK interest
  - INTM345040: Manufactured Overseas Dividends & Interest
- Close sectionINTM345400: Overview of Double Taxation Agreements
  - INTM345410: How double taxation arises
  - INTM345420: What a Double Taxation Agreement is
  - INTM345430: What is the statutory authority for drawing up DTAs & implementing them
  - INTM345440: Terminology of DTAs
  - INTM345450: Content of the DTAs
  - INTM345460: What relief a DTA allows
  - INTM345470: What types of ‘DT income’ the Centre for Non-Residents is concerned with
  - INTM345480: Credit relief to overseas residents for UK tax
  - INTM345490: Relief available to UK residents from the other country's tax
  - INTM345500: What to do if you are asked a question about taxation in another country
  - INTM345510: What to do if you receive a complaint about the other country's tax authorities
- Close sectionINTM367000: EU Directive - Interest & Royalties paid between associated companies - claims and applications by non-residents
  - INTM367005: Claim forms
  - INTM367010: Background
  - INTM367015: Further background
  - INTM367020: Examination procedures
  - INTM367025: Member Countries of the European Union
  - INTM367030: Business concerns that qualify to claim exemption
  - INTM367035: List of ‘equivalent taxes’ in other Member States
  - INTM367040: UK legislation - Sections 97 to 106 Finance Act 2004
  - INTM367045: Statutory Instrument 2004 No 2622
- Close sectionINTM367500: Income from Estates
  - INTM367510: Claims by beneficiaries of a UK estate
  - INTM367520: How to give relief under an Other Income article
  - INTM367530: Countries where relief is available under the Other Income article on distributions made by UK estates
  - INTM367540: How to give relief by ‘looking through’
  - INTM367550: Claims by beneficiaries of foreign estates
  - INTM367560: Statutory time limit for claims by beneficiaries
- Close sectionINTM367600: Non-resident beneficiaries of non-resident trusts
  - INTM367610: What to do if you receive a claim or application from a beneficiary of a non-resident trust
  - INTM367620: Claims by non-resident beneficiaries of non-resident non-discretionary trusts
  - INTM367630: Claims by non-resident beneficiaries of non-resident discretionary trusts
  - INTM367640: What happens if the settlor of a discretionary trust is not excluded from benefit under the trust
- Close sectionINTM367700: Non-resident beneficiaries of UK trusts
  - INTM367710: Introduction and definitions
  - INTM367720: Claims and applications by non-resident beneficiaries of UK trusts
  - INTM367730: Distributions to an absolute beneficiary or to a life tenant
  - INTM367740: Distributions to an absolute beneficiary or to a life tenant - processing the claim
  - INTM367750: Distributions to an absolute beneficiary or to a life tenant - claim supported by tax certificates in the name of trustees
  - INTM367760: Distributions to an absolute beneficiary or to a life tenant - applications by beneficiaries to relief at source
  - INTM367770: Distributions to an annuitant
  - INTM367780: Distributions to a beneficiary with a discretionary or a contingent interest
  - INTM367790: What methods of relief are available on discretionary payments from UK resident trustees
  - INTM367800: Countries where relief is available under the ‘other income’ article on discretionary payments made by UK resident trustees
  - INTM367810: Relief on discretionary payments made by UK resident trustees where no relief is available under an ‘other income’ article
  - INTM367820: Extra Statutory Concession B18 (ESC/B18)
  - INTM367830: ESC/B18 and dividends taxed at the ‘dividend trust rate’ (Schedule F trust rate)
  - INTM367840: ESC/B18 and trustees' tax returns
  - INTM367850: ESC/B18 and Self Assessment
  - INTM367860: Dealing with claims by non-resident beneficiaries of UK discretionary trusts under ESC/B18
  - INTM367870: Calculating relief due under ESC/B18
  - INTM367880: How to manually calculate relief due under ESC/B18
  - INTM367890: Example of manual calculation under ESC/B18
  - INTM367900: Notes on types of underlying income in a discretionary trust
  - INTM367910: What happens if the total net distributed in a year exceeds the total net available for distribution (‘overdistribution’)
  - INTM367920: Trust Management Expenses
  - INTM367930: Confidentiality when advising a beneficiary or agent about a payment
  - INTM367940: Potential difficulties with claims under ESC/B18
  - INTM367950: What to do if a trust return includes income not taxed at the Rate Applicable to Trusts
  - INTM367960: Personal Allowances, tax bands and relief under ESC/B18
- Close sectionINTM368000: FOTRA securities
  - INTM368010: What are FOTRA securities and how to identify them
  - INTM368030: Background - the position from 6 April 1998
  - INTM368040: The FOTRA condition
  - INTM368050: FOTRA claim forms
  - INTM368060: Exchange of information - form 99/FD
  - INTM368070: Who will make FOTRA claims
  - INTM368080: FOTRA and trusts - claims by beneficiaries
  - INTM368090: FOTRA and trusts - claims by trustees
  - INTM368100: FOTRA and estates
  - INTM368110: FOTRA and DT claims
  - INTM368120: Accrued income scheme
- Close sectionINTM368250: Foreign dividends and interest payments
  - INTM368260: Background
  - INTM368270: Payments of foreign dividends and interest - up to 31 March 2001
  - INTM368280: Payments of foreign dividends and interest - from 1 April 2001
  - INTM368290: What claims you may see
  - INTM368300: Additional foreign withholding tax
  - INTM368310: Exchange of information - form 99/FD
  - INTM368320: Who will make claims
  - INTM368330: Foreign dividends and interest payments: trusts - claims by beneficiaries
  - INTM368340: Foreign dividends and interest payments: trusts - claims by trustees
  - INTM368350: Foreign dividends and interest payments - estates
- INTM368500: Crown Immunity, Sovereign Immunity and Diplomatic Privilege
Close sectionINTM370000: The Non-resident Landlords Scheme
- INTM370010: Overview of the Scheme
- INTM370020: Letting agents
- INTM370030: Tenants
- INTM370040: Compliance
- INTM370050: Non-resident landlords
- INTM370060: Usual place of abode
- INTM370070: How non-resident landlords can apply to get their UK rent paid gross
- INTM370080: What happens when HMRC approval is given?
- INTM370090: Appeals against non-approval
Close sectionINTM400000: EU Interest and Royalties Directive
- INTM400010: Overview of the Directive
- INTM400020: Legislation implementing the Directive
- INTM400030: What the Directive says
- INTM400040: Who is affected by the Directive?
- INTM400050: What an interest payment exemption notice covers
- INTM400060: Procedures for claims on interest payments
- INTM400070: Corporation Tax caseworker communication
- INTM400080: Handling enquiries into claims on interest payments
- INTM400090: Treatment of royalties under the Directive
- INTM400100: What happens if a claim is refused or an exemption notice cancelled
- INTM400110: Anti-avoidance measures
Close sectionINTM410000: Transfer pricing: legislation and principles
- Close sectionINTM410500: What is transfer pricing?
  - INTM410510: Structure of the transfer pricing guidance
  - INTM410520: Transfer pricing explained
- Close sectionINTM412000: Transfer pricing - legislation - rules
- Close sectionINTM413000: Transfer pricing - the main thin capitalisation legislation
Close sectionINTM420000: Transfer pricing - methodology
- Close sectionINTM421000: OECD Guidelines
- Close sectionINTM422000: Advance Pricing Agreements
- Close sectionINTM423000: Mutual Agreement Procedure
Close sectionINTM440000: Transfer pricing - Types of transactions
- INTM440010: Overview
- INTM440020: Tangible goods
- INTM440030: Transfer of trading stock
- INTM440040: Land and buildings
- INTM440050: Leasing
- INTM440060: Services: introduction
- INTM440070: Services: arm's length price
- INTM440071: Services: Low Value-Adding Services
- INTM440080: Services: particular types
- INTM440090: Centrally provided services
- INTM440100: Particular elements of a transaction
- INTM440110: Intangibles: what are intangibles?
- INTM440120: Intangibles: how are intangibles exploited?
- INTM440130: Intangibles: fragmentation
- INTM440140: Intangibles: establishing an arm's length price for valuable intangible property
- INTM440150: Intangibles: branded goods
- INTM440160: Intangibles: product line income statements
- INTM440170: Intangibles: profit split method
- INTM440175: Establising an arm's length price for valuable intangibles: Uncertainty in valuation
- INTM440176: Establising an arm's length price for valuable intangibles: Hard to Value Intangibles
- INTM440180: Intangibles: royalties
- INTM440190: Series of transactions
- INTM440200: Setting aside a provision between connected persons
- INTM440201: Difference between accurate delineation and disregard
- INTM440210: Share options: general
- INTM440220: Share options: summary of treatment
- INTM440230: Share options: transfer pricing issues
- INTM440240: Share options: transfer pricing issues: other situations
- INTM440250: Share options: application of arbitrage receipts rule to provision of share plans
- INTM440260: Charities
Close sectionINTM441000: Transfer Pricing - Transactions and Structures - Business Structures
- INTM441010: General overview
- INTM441020: Tax-efficient structures
- INTM441030: Transferring risk
- INTM441040: Marketing and distribution - commissionaires: overview
- INTM441050: Marketing and distribution - commissionaires: practicalities
- INTM441060: Marketing and distribution - commissionaires: evidence gathering
- INTM441070: Marketing and distribution - commissionaires: challenges
- INTM441080: Marketing and distribution - other structures
- INTM441090: Manufacturing: overview
- INTM441100: Manufacturing: arm's length reward
- INTM441110: Services
- INTM441120: Research and development
- INTM441130: Valuable intangibles
- INTM441140: Other legislation
Close sectionINTM480000: Transfer pricing - operational guidance
- Close sectionINTM480500: Introduction
- Close sectionINTM481000: Governance
- Close sectionINTM482000: Risk assessment
- Close sectionINTM483000: Working an enquiry
- Close sectionINTM484000: Examining transfer pricing reports
- Close sectionINTM485000: Evidence gathering
- Close sectionINTM486000: Interaction with indirect taxes
  - INTM486010: Interaction with VAT
- Close sectionINTM489000: Derivation and destination tables
Close sectionINTM500000: Intra-group funding
- Close sectionINTM501000: Intra-group funding - legislation and case law
- Close sectionINTM502000: Intra-group funding - practical issues
- Close sectionINTM503000: Intra-group funding - ‘equity function’ arguments
- Close sectionINTM503100: Cash Pooling
- Close sectionINTM504000: Double taxation treaties - Beneficial ownership
Close sectionINTM510000: Thin capitalisation: practical guidance
- Close sectionINTM511000: Introduction
- Close sectionINTM512000: The Advance Thin Capitalisation Agreement process
- Close sectionINTM513000: Opening a case
- Close sectionINTM514000: Knowledge and negotiation
- Close sectionINTM515000: Measuring earnings
- Close sectionINTM516000: Interest cover - debt servicing
- Close sectionINTM517000: Measuring debt
- Close sectionINTM518000: Lending against asset values
- Close sectionINTM519000: Private equity
- Close sectionINTM520000: Creating agreements between HMRC and the group
- Close sectionINTM521000: Breaches of agreements between HMRC and the group
- Close sectionINTM522000: Third party loan agreements
- Close sectionINTM523000: Accountancy issues
- Close sectionINTM524000: Loan pricing and the use of credit ratings
- INTM539000: Finance glossary
Close sectionINTM590000: Arbitrage - legislation and principles
- Close sectionINTM594500: Introduction
- Close sectionINTM595000: Deductions
- Close sectionINTM595500: Receipts
- Close sectionINTM596000: Qualifying schemes for deductions cases
- Close sectionINTM596500: Procedures
Close sectionINTM597000: Arbitrage: practical guidance
- Close sectionINTM597500: Case identification and working of enquiries
- Close sectionINTM598000: Examples demonstrating the application of the arbitrage legislation
Close sectionINTM600000: Transfer of assets abroad
- INTM600010: Introduction
- INTM600020: Overview of ITA 2007, s 720 & 727
- INTM600030: Overview of ITA 2007, s 731
- INTM600040: Overview of ITA 2007, s 736 - 742 exemption
- INTM600050: Mandatory referral to WMBC Assets Edinburgh
- INTM600060: Checklist of indicators
- INTM600070: What information is needed by the WMBC Assets Edinburgh
- INTM600080: Working transfer of assets enquiries with CAR Trusts & Estates Bootle
Close sectionINTM610000: Contents: Profit Fragmentation Rules
- INTM610010: Introduction
- INTM610020: How will these rules be used?
- INTM610030: When do these rules apply?
- INTM610040: Parties
- INTM610050: Parties (Continued)
- INTM610060: Profit Fragmentation Arrangements
- INTM610070: The Material Provision
- INTM610080: Transfer of Value
- INTM610090: Tracing Value
- INTM610100: Arm's Length Transfer
- INTM610110: Enjoyment Conditions
- INTM610120: Enjoyment Test
- INTM610130: Procurer Test
- INTM610140: Exception Conditions
- INTM610150: Tax Mismatch
- INTM610160: Quantifying the Resident Party's Tax Reduction
- INTM610170: Qualifying Deduction and Qualifying Loss Relief
- INTM610180: Hybrid and Transparent Entities/ Reasonable to Conclude/ UK Resident Non-Domiciled Individuals
- INTM610190: Tax Advantage Test
- INTM610200: Profit Fragmentation Adjustments
- INTM610210: Hierarchy of Legislation
- INTM610220: NICs Consequences for Individuals
- INTM610230: Reimbursement Payments
- INTM610240: Double Taxation
- INTM610250: Income Chargeable to S720 or S727 ITA 2007
- INTM610260: Income Chargeable to S731 ITA 2007
- INTM610270: Carried Interest and Disguised Investment Management Fees
- INTM610280: Making Adjustment on the Tax Return: Individuals
- INTM610290: Members of a partnership
- INTM610300: Companies required to make adjustments
Close sectionINTM650000: Distribution exemption
- Close sectionINTM651000: Overview
- Close sectionINTM652000: Exemption for small companies
- Close sectionINTM653000: Exemption for all other companies
- Close sectionINTM654000: Anti-avoidance legislation
- Close sectionINTM655000: Interpretation
Close sectionINTM700000: International movements of capital
- INTM700100: Overview
- INTM700110: Previous rules
- INTM700200: Repeal of the Treasury Consents regime
- INTM700300: Reporting requirement
- INTM700310: International movements of capital: Reporting requirement: where should reports be sent?
- INTM700400: Who should make reports?
- INTM700500: Nomination arrangements
- INTM700600: What is reportable?
- INTM700700: Exclusions from the reporting requirement
- INTM700710: Exclusions: cash pooling arrangements
- INTM700720: Exclusions: issue of shares and debentures
- INTM700730: Exclusions: transfers of shares and debentures
- INTM700800: What information should the report include?
- INTM700900: Valuing transactions
- INTM701000: Other provisions
- INTM701100: Commencement
- INTM701200: Regulations
Close sectionINTM800000: Technical guidance for Swiss/UK Tax Cooperation Agreement
- Close sectionINTM810000: Technical guidance for Swiss/UK Tax Cooperation Agreement: Introduction
- Close sectionINTM820000: Clearance under the agreement
- Close sectionINTM830000: Residence & non-UK domiciles
- Close sectionINTM840000: Other terminology
INTM850000: Hybrid and other mismatches
Close sectionINTM860000: Immunities and Privileges
- INTM860100: Immunities and Privileges Overview
- INTM860150: Crown Immunity
- INTM860180: Sovereign Immunity
- INTM860200: Diplomatic Immunity
- INTM860210: Diplomatic Missions: general
- INTM860220: Diplomatic Missions: conditions of exemption
- INTM860230: Diplomatic Missions: exemptions from Income Tax
- INTM860240: Diplomatic Missions: exemption from Capital Gains Tax
- INTM860250: Diplomatic Missions: Pensions
- INTM860260: Diplomatic Missions: Communicating with privileged persons
- INTM860270: Diplomatic Missions: Self-Assessment returns
- INTM860280: Diplomatic Missions: personal allowance
- INTM860290: Diplomatic Missions: official/other emoluments
- INTM860300: Consuls: Consular Relations Act 1968
- INTM860310: Exemptions from Income Tax
- INTM860320: Exemptions from Capital Gains Tax
- INTM860330: Extension of Tax Privileges
- INTM860340: Exemption: consuls/ other official agents
- INTM860350: Pensions
- INTM860360: Representatives of Overseas Governments: foreign consuls and their staffs: Particulars about Commonwealth Citizens
- INTM860370: Immunity from legal process
- INTM860380: Self-Assessment Returns
- INTM860410: Agents-General
- INTM860420: Staff of Agents-General/Official Agents
- INTM860430: Certificates Issued; Agents General
- INTM860440: Commonwealth Country Military Officers
- INTM860450: Commonwealth Countries and Republic of Ireland (Immunities/Privileges) Order 1971
- INTM860500: Official Agents
- INTM860510: “New Agencies” or departments
- INTM860520: Employers not entitled to exemption
- INTM860530: Tax Returns
- INTM860540: Exemption in doubt
- INTM860600: Visiting Forces
- INTM860610: Forces of other countries stationed in UK: NATO Headquarters employees
- INTM860620: Forces of other countries stationed in UK: claims to exemption
- INTM860630: Forces of other countries stationed in UK: residence status
- INTM860640: Forces of other countries stationed in UK: submission for Advice
- INTM860700: International Organisations
- INTM860710: International organisations: Procedure: how to deal with claims
- INTM860720: Employees of international organisations: claims by individuals
- INTM860730: Employees of International Organisations: Previous claims by individuals
- INTM860740: Employees of International Organisations: Staff based in the UK
- INTM860750: Employees of International Organisations: Where exemption does not apply - Special cases
- INTM860760: Employees of International Organisations: Experts/consultants
- INTM860770: Employees of International Organisations: What to do where exemption does not apply
- INTM860780: Employees of International Organisations: Treatment of pensions
- INTM860800: European Union (EU): General Exemption
- INTM860810: European Union: exemption from Taxation
- INTM860820: European Union: exemption of staff
- INTM860830: European Union: Limit of exemption
- INTM860840: European Union: procedures: how to give exemption
- INTM860850: European Union: procedures: how to exempt EU staff
- INTM860860: European Union: procedures: Staff based in the UK
- INTM860870: European Union: procedures: Other income