INTM100000 - International Manual

Introduction

Guidance

The International Manual contains up to date guidance for HM Revenue & Customs staff on key international tax issues including practical guidance on working transfer pricing and thin capitalisation cases.

We will continue to expand and update the Manual to include guidance on new legislation and litigation which has become final.

Feedback

If you have any comments on this Manual, or suggestions for improvement, please send them to:

Gareth Morgan
HM Revenue & Customs
Business International
Transfer Pricing Team
100 Parliament Street
London SW1A 2BQ

gareth.morgan@hmrc.gsi.gov.uk

Internal readers should use the feedback button on the intranet left bar.

How to use this Manual

Tables of contents

You can use the tables of contents to drill down to the pages you need.

Searching

Internal users can search the Manual by using the 'search this manual' button on the intranet left bar.

The left bar is not available to internet users. Instead search the Manuals area using your chosen keywords and look for results in the International Manual (INTM page references).