[9 January 1990]

1. Section 130 FA 1988 requires a company to notify the Commissioners for Her Majesty’s Revenue and Customs of its intention to cease to be resident in the United Kingdom and to obtain the Commissioners for Her Majesty’s Revenue and Custom’s approval of arrangements for payment of the company's tax liabilities. These notes explain the procedure to be followed, the information required in support of a request for approval and the arrangements which will normally be acceptable to the Commissioners for Her Majesty’s Revenue and Customs.

Notice

2.1. A notice under Section 130(2)(a) should be sent to:

HMRC

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