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  1. Home
HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published
9 April 2016
Updated:
16 May 2025 - See all updates
  1. Back to contents

INTM700000 - International movements of capital: contents

  1. INTM700100
    Overview
  2. INTM700110
    Previous rules
  3. INTM700200
    Repeal of the Treasury Consents regime
  4. INTM700300
    Reporting requirement
  5. INTM700310
    International movements of capital: Reporting requirement: where should reports be sent?
  6. INTM700400
    Who should make reports?
  7. INTM700500
    Nomination arrangements
  8. INTM700600
    What is reportable?
  9. INTM700700
    Exclusions from the reporting requirement
  10. INTM700710
    Exclusions: cash pooling arrangements
  11. INTM700720
    Exclusions: issue of shares and debentures
  12. INTM700730
    Exclusions: transfers of shares and debentures
  13. INTM700800
    What information should the report include?
  14. INTM700900
    Valuing transactions
  15. INTM701000
    Other provisions
  16. INTM701100
    Commencement
  17. INTM701200
    Regulations
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