Below are details of the amendments that were published on 28 April 2009 (see the update index for all updates)
| Section | Details of update |
| INTM164000 | New pages in table of contents for UK residents with foreign income or gains: dividends – entitled INTM164156: Accounts deductions for dividends; & entitled INTM164215: Shares treated as loan relationships |
| INTM164155 | Update to Tax deductions for dividends |
| INTM164156 | New page in UK residents with foreign income or gains: dividends, entitled Accounts deductions for dividends |
| INTM164215 | New page in UK residents with foreign income or gains: dividends, entitled shares treated as loan relationships |
| INTM164240 | Update to Dividends received by UK companies on or after 31 March 2001 – eligible unrelieved foreign tax – overview |
| INTM164300 | Update to Dividends received by UK companies on or after 31 March 2001 – dividends barred from on-shore pools |
| INTM164330 | Update to UK residents with foreign income or gains: dividends; Dividends received by UK companies on or after 31 March 2001: eligible unrelieved foreign tax – group surrender. |
| INTM202030 | Updates to the general rule and definition – ICTA88/S750(1) and (2) |
| INTM202050 | Updates to Treaty non-resident (TNR) companies |
| INTM203010 | Update to The excluded countries exemption – ICTA88/S748(1)(e), ICTA/S748(1A) and SI1998/3081 |
| INTM203020 | Update to Controlled Foreign Companies: exemptions – excluded countries: purpose of the list |
| INTM203030 | Update to Controlled Foreign Companies: exemptions – excluded countries: Terms of list (schedule) and new subheading – Companies involved in a scheme or arrangement to achieve a reduction in UK tax SI1998/3081 Reg4(A1) and (A2) |
| INTM205010 | Update to The Exempt Activities Exemption – ICTA88/S748(1)(b) |
| INTM205040 | Update to Effectively managed in territory of residence – ICTA88/SCH25/PARA6(1)(b) and PARA8(1)(a) and (b) and new subheadings – Companies not resident in an EEA territory; & - Companies resident in an EEA territory |
| INTM205140 | Updated definition of a holding company – ICTA88/SCH25/PARA6(6) and PARA12(1) – (3) |
| INTM205150 | Updated definition of a superior holding company – ICTA88/SCH25/PARA6(6) and PARA12A(1) – (3) |
| INTM205160 | Update of Income requirement of holding companies – ICTA88/SCH25/PARA6(4) and (4ZA) |
| INTM205220 | Update to Local holding companies – ICTA88/SCH25/PARA6(3) and PARA12(2) |
| INTM208010 | Update to Controlled Foreign Companies: exemptions – the motive test: Introduction to the motive test |
| INTM209020 | Addition of new subheading to Definition of chargeable profits entitled Relief for Controlled Foreign Companies resident within an EEA territory effective for accounting periods beginning on or after 6 December 2006 |
| INTM209060 | Significant change to Foreign exchange and currency account – a large amount of the information previously on this page has been superseded |
| INTM214020 | Update to How the CTSA regime works for Controlled Foreign Companies: When to make a return in respect of a Controlled Foreign Company |
| INTM214030 | Update to How the CTSA regime works for Controlled Foreign Companies: How to complete the Controlled Foreign Company supplementary pages. This update centres around the Motive test exemption. |
| INTM217000 | New page in table of contents for Controlled Foreign Companies: guidance relating to superseded legislation – entitled INTM217060 Foreign exchange and currency account. This is information that was previously in INTM209060 prior to being superseded. |
| INTM217060 | New page of superseded material in Controlled Foreign Companies: guidance relating to superseded legislation, entitled – Foreign exchange and currency account. This is information that was previously in INTM209060 prior to being superseded. |
