IHTM09215 - Exchange of information with tax offices (form 984 procedures): liaison with Centre for Non-Residents and Special Compliance Office


FACET send information about foreign and deemed UK domicile ( IHTM13024) cases to the Centre for Non-Residents in Bootle. They also send information to Special Compliance Office ( IHTM09232) if an estate has particular features that is of interest to that office. But if it is appropriate for you to send a form 984 to the tax office or to SCO following the normal instructions ( IHTM09211) then you must still do so.