D6.503A International Movement Of Capital—Reporting Body

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Commentary

Corporate tax

A report must be made to HMRC if, at the time of a reportable transaction/event, a body corporate is a reporting body. A body corporate is a reporting body if it is a¹:

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(a)�� UK corporate parent (ie a UK resident body corporate that controls one or more non UK resident bodies corporate and is itself not controlled by a UK body corporate²), and
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(b)�� meets one of the following conditions:
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  (1)�� it

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I4.265 Lifetime transfers reported late

D1.8101 Groups of companies

I4.142A Liabilities which are not discharged out of the estate

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E4.11120 Additional annual returns by employers—overview

A4.214 Claims following further assessments—income tax and capital gains tax

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