International Manual Update Index - Recent changes to this manual
Below are details of amendments and new guidance published on 5
July 2006 (see the
update index for all updates).
This list does not include:
- minor text and formatting changes
- amended/additional hyperlinks
- changes to names and titles (e.g. Inland Revenue to HM Revenue and Customs) following departmental restructuring
| Section | Title and details of update |
| INTM120080 | Company residence:
certificates of UK residence for companies
Additional second paragraph to cover circumstances in which the certificate of UK residence is required to be supported by an “apostille”. |
| INTM156020 | Principles of Double
Taxation Relief and Introduction to Double Taxation Agreements:
Exchange of information – Requests
Additional second paragraph providing further guidance on the information which an overseas tax authority may be able to provide. |
| INTM156070 | Principles of Double
Taxation Relief and Introduction to Double Taxation Agreements:
Exchange of information
New page covering notifications to taxpayers on behalf of other EU Member States |
| INTM162035 | Double Taxation Relief:
UK residents with foreign income or gains: double taxation relief -
claims and procedures
New page giving guidance where a certificate of UK residence provided under a double taxation convention is required to be supported by an "apostille". |
| INTM432112 | Transfer pricing:
legislation and principles - Schedule 28AA: how it works -
Exemptions: small and medium sized enterprises
Addition of Chile, Kuwait, Serbia and Montenegro, Tajikistan and Turkmenistan to the list of double taxation treaties regarded by HM Revenue & Taxes as containing an appropriate non-discrimination article; and a correction to delete Kyrgyzstan and Moldova. |
| INTM432170 | Transfer pricing:
legislation and principles - Schedule 28AA: how it works
New page providing guidance on the interaction with VAT of transfer pricing adjustments or compensating adjustments made under ICTA88/SCH28AA |
| INTM434050 | Transfer pricing:
legislation and principles - Schedule 28AA: enquiries and
management provisions - Closing an enquiry
Three additional paragraphs under the sub-heading “ Closing an enquiry – determination – by agreement” and an additional final paragraph under the sub-heading “Information to include in request for Board's approval”. |
