CTM34410 - Residence: avoidance transactions: consent applications: guidance notes

ICTA88/S765 and ICTA88/S765A

In 1988 the Treasury issued notes for guidance for applicants under Section 765. These are reproduced at CTM34490. They tell applicants where to send the application and what information should be supplied. Refer companies to these notes if they make enquiries about Section 765.

The notes for guidance replaced a previous Treasury questionnaire. CT&VAT, International CT, has a very limited stock of the old questionnaire if it is needed to make sense of the information given in an old application. Applications were, however, usually comprehensible without reference to the questionnaire.