IHTM10524 - Part 5A (the transfer): question 3 (releases, rights, mergers, changes of interests)

This relates to transfers arising from any change in or release of rights, or merger of interest. If the question is answered ‘Yes’ the taxpayer should provide information which identifies what has actually been transferred. Where a company or shareholding is involved taxpayers are asked to give the company’s full name, the address of its registered office and the company’s registered number.