INTM700310 - International movements of capital: Reporting requirement: where should reports be sent?
SCH 17/Para 4
»Ê¹ÚÌåÓýapp legislation specifies that the reports should be sent to an officer of HMRC so there is no need to send or copy them to HM Treasury. »Ê¹ÚÌåÓýapp recommendation is that businesses should address the reports directly to the customer compliance manager (‘CCMâ€�) dealing with their affairs. In cases where a business does not have a CCM appointed the reports should be sent to the office to which corporation tax returns are made.