Letter to HMRC giving notice under TMA 1970, s 109B of company’s intention to cease to be UK resident
Produced in partnership with Robert Langston of Saffery Champness

The following Tax precedent produced in partnership with Robert Langston of Saffery Champness provides comprehensive and up to date legal information covering:

  • Letter to HMRC giving notice under TMA 1970, s 109B of company’s intention to cease to be UK resident

Letter to HMRC giving notice under TMA 1970, s 109B of company’s intention to cease to be UK resident

[send by email or post to address shown in HMRC manual CTM34195]

[Date]

Dear [insert organisation name]

Notification of intention to migrate — [Company name, address, place of incorporation, tax district and unique taxpayer reference]

    1. 1

      Background to notification and our authority to act as agent

      1. 1.1

        We are writing on behalf of our client, [company name] (the Company), under section 109B of the Taxes Management Act (TMA) 1970 to notify Her Majesty’s Revenue & Customs (HMRC) of the Company’s intention to cease to be resident in the United Kingdom and to obtain approval of arrangements for payment of the Company's tax liabilities.

      1. 1.2

        The company intends to migrate from the UK with effect from [insert date of migration] (‘Migration Date’).

      1. 1.3

        We are authorised by the Company to act on its behalf in relation to this notification and approval request. Enclosed (at Appendix 1) is the Company’s [signed authority OR Form 64–8] enabling HMRC to deal directly with us. Our telephone and email contact details are set out at the bottom of this letter.

    1. 2

      Information about the Company

      1. 2.1

        The Company was incorporated in [the United Kingdom] on [insert date of incorporation] and its registered office is at [insert address].

      1. 2.2

        The company is currently dealt with by the HMRC tax office at [insert

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