A company must give notice to HMRC of its intention to cease to be resident in the UK, specifying the time when it intends to migrate (‘the relevant time’: TMA 1970, s. 109B(1)–(3)) (the provisions requiring notification of intended migration, formerly at FA 1988, s. 130–132, were rewritten into TMA 1970, s. 109B–109F by TIOPA 2010 with effect for accounting periods ending on or after 1 April 2010).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.