CTM34170 - Residence: outward company migration: HMRC office action

SP2/90 asks a migrating company to send copies of the notice and tax estimates to its tax office.聽 An officer who receives a copy should make sure:

  • it is connected with the file, and
  • the record is ready to be forwarded if required.

BAI (Base Protection) should be contacted if no instructions have been received after 6 weeks.

BAI (Base Protection) will notify approval and advise on procedures for assessment and collection.