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We are aware that there has been several re-writes in respect of elements of the overseas transfer guidance in Chapters 13 & 14 of RPSM. Can you tell us what the current position is please?

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We are aware that there has been several re-writes in respect of elements of the overseas transfer guidance in Chapters 13 & 14 of RPSM. Can you tell us what the current position is please?

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A. Chapters 13 and 14 of RPSM have been updated to take into account drafting changes to the regulations which became SI2006/206 and SI 2006/208. The revised guidance is available in pdf format on HMRC’s Website. It may be updated again, for example in response to further questions for clarification.

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