CTM34590 - Residence: dual resident companies: advice from Head Office

In any case of doubt as to whether a company is a dual resident investing company or not and in particular any case where ICTA88/S404 (6)(b) is at issue, you should seek advice from CT&VAT, International CT. There is no provision for statutory 'clearances' in this connection but any requests for 'clearance' should be forward to CT&VAT, International CT, with the file and a copy of the latest accounts for the dual resident company that can be provided by the group or their agents.