International Manual Update Index - Recent changes to this Manual

Below are details of amendments and new guidance published on 30 July 2004

This list does not include minor text and formatting changes or amended/additional hyperlinks

Section	Title and details of update
INTM158000	Derivation/destination Tables - Double Taxation Relief Manual Tables to show where guidance previously contained in paragraphs DT50 to DT410 and DT500 to DT1551 of the Double Taxation Relief Manual now appears in the International Manual. (These tables were already within the manual but now stand alone as a new module.)
INTM164440	UK residents with foreign income or gains: dividends - Determination of rates of underlying tax - procedure Text revised and extended to INTM164443
INTM164443	UK residents with foreign income or gains: dividends - Determination of rates of underlying tax - procedure - information requirements New page containing information required by Revenue Policy International, Underlying Tax Group, Nottingham to consider requests to agree the underlying tax rate under INTM164440
INTM164515	UK residents with foreign income or gains: dividends - Determination of rates of underlying tax - Case V - tax spared: example New page