Centre for Non-Residents (CNR) is part of Personal Tax within
Revenue Policy International. It deals with the tax liabilities of
individuals who do not live in the UK, non-resident trusts and non-
resident landlords.
It also provides specialist advice on residence and domicile.
Cases involving non-resident trusts or the transfers of
assets abroad should be referred to CNR. Contact points are shown
on the International Intranet pages (and further guidance can be
found at Inspectors Manual IM4622 and Capital Gains Manual
CG38225).
