International – Company Residence

This page contains new and revised guidance concerning company residence.

Contents

Update - 14-07-2010 - new draft guidance at INTM120130

Update – 19-01-2010 – revised guidance at INTM120070

Update - 14-07-2010 - new draft guidance at INTM120130

New draft guidance on the situations in which HMRC will not usually review a company's residence status is available for download using the link below. This guidance has previously been discussed at the Business Tax Forum. Please send any comments to David Hannigan at Business International.

Draft INTM120130 (PDF 38K)

Update – 19-01-2010 – revised guidance at INTM120070

Revised guidance on treaty non-residence is now available. It includes a revised version of INTM120070 and a new paragraph, INTM120075, covering with the interaction with self-assessment. Please send any comments to David Hannigan at Business International.

Revised INTM120070 (PDF 56K)

New INTM120075 (PDF 26K)