CTM34190 - Residence: outward company migration: recovery of tax from other persons

If tax due by a company which has migrated is not paid within six months from the time it was payable, it may be recovered under FA88/S132. You should only use this section on the instructions of Head Office. Unpaid tax can be recovered from either:

• any company which has been a member of the same group as the migrating company at any time in the period beginning 12 months before migration (but not earlier than 15 March 1988),

or

• any controlling director of the migrating company or of a company which controls it (within the same period).

A group is defined in terms of TCGA92/S170 with the substitution of 51% subsidiary for 75% subsidiary. Control is defined in ICTA88/S416.

The provisions of Section 132 may be used to recover tax whether or not arrangements have been made under FA88/S130 or penalties have been incurred.