INTM504010 – Intra-group funding: inward investment

Enquiries concerning investment from abroad

HM Revenue & Customs staff offer advice and assistance to investors looking to establish or expand their activities in the UK, consistent with the guidelines of HM Revenue & Customs Code of Practice 10.

Potential investors who do not have a UK tax presence may approach CT & VAT, International CT at the following address to obtain the tax information they need to set up business in the UK:-

CT & VAT, International CT

3rd Floor, 100 Parliament Street

London SW1A 2BQ

Tel: (UK) 020 7147 2668/ 2697

Tel: (Int) +44 20 7147 2649

E-mail: inward.investment@hmrc.gov.uk

Potential investors can also be referred to the website of Invest-UK (www.invest.UK.com) for advice and practical assistance in setting up operations in Europe.