International Manual Update Index - Recent changes to this manual
Below are details of amendments that were published on 17 May 2005
- The guidance modules at INTM500000 – “Intra-group funding” (formerly entitled “Cross- border finance”) and INTM570000 – “Thin Capitalisation cases: practical guidance” have been updated to reflect changes to transfer pricing and thin capitalisation legislation in FA2004, further to the updates to the manual for this purpose published on 14th December 2004.
- New chapters have been added to the module at INTM330000 – “DT applications and claims in CNR” as follows:
-
INTM345600 – Double Taxation Agreements A to Z country guide
INTM367000 – EU Directive: Interest & Royalties paid between Associated Companies – claims and applications by non-residents
- The chapter “Overview of DT Agreements” formerly at INTM350000 has been moved to INTM345400
- Two new modules entitled “The Non-resident Landlords Scheme” and “EU Interest and Royalties Directive” are published at INTM370000 and INTM400000 respectively
- The list below shows details of other
amendments to the Manual.
This list does not include minor text and formatting
changes or amended/additional hyperlinks
| Section | Title and details of update |
| INTM100000 | Introduction
Rewritten to reflect current content of the manual and change of address of Revenue Policy International |
| INTM153270 | Principles of Double
Taxation Relief and Introduction to Double Taxation Agreements:
Description of double taxation agreements: mutual agreement
procedure
Revenue Policy International, External Relations Group change of address |
| INTM157010 | Principles of Double
Taxation Relief and Introduction to Double Taxation Agreements:
Double taxation relief: information and claims: Library &
Research and Translations
Revenue Policy International, Library and Research change of address |
| INTM161320 | Double Taxation Relief:
UK residents with foreign income or gains: double taxation relief:
corresponding adjustments and the alternative method
Revenue Policy International, Business Tax Group change of address |
| INTM201010 | Controlled Foreign
Companies: legislation: introduction and outline: guidance on the
Controlled Foreign Companies’ rules under self assessment
Revenue Policy International, Registry change of address |
| INTM214060 | Controlled Foreign
Companies: How the CTSA regime works for Controlled Foreign
Companies: Inland Revenue Enquiries: Board’s sanction
Extention to guidance covering Board’s sanction |
| INTM214150 | Controlled Foreign
Companies: How the CTSA regime works for Controlled Foreign
Companies: clearances: where to send applications
Revenue Policy International, Registry change of address |
| INTM215490 | Controlled Foreign
Companies: before CTSA: reliefs: disclaimer of relief: form of
disclaimer
Revenue Policy International change of address |
| INTM215530 | Controlled Foreign
Companies: before CTSA: losses: pre-direction losses: form of claim
Revenue Policy International change of address |
| INTM345040 | DT applications and claims in CNR: manufactured payments additional text concerning manufactured overseas dividends paid on or after 1 November 2003 |
| INTM468000 | Giving transfer pricing
advice to taxpayers
Rewritten to take account of the changes in FA2004 and of the guidance on intra-group service provision which is now included at INTM464055 |
| INTM504010 | Intra-group funding:
inward investment: enquiries concerning investment from abroad
Revenue Policy International change of address |
| INTM572030 | Thin capitalisation:
practical guidance: the start of a case
Revenue Policy International change of address |
