Consultation outcome

Draft legislation: repayment of the overseas transfer charge

From:
HM Revenue & Customs
Published
12 November 2018
Last updated
8 April 2019 鈥� See all updates
This consultation has concluded

Detail of outcome

The legislation was laid before Parliament on 3 April 2019 as the and the and will take effect on 25 April 2019.

Original consultation

Summary

Draft legislation on the information requirements and process for claiming a repayment of the overseas transfer charge.

This consultation ran from
to

Consultation description

HM Revenue and Customs has published draft regulations and a draft explanatory memorandum for a technical consultation.

The first set of draft regulations detail the conditions and process for claiming a repayment of the overseas transfer charge where the charge was either paid in error or a change in the individual鈥檚 circumstances now means the original transfer was exempt from the charge.

The second set of draft regulations align the information requirements of SI2006/208 with those detailed in the draft Repayment of Overseas Transfer Charge regulations.

Documents

PDF, 151 KB, 5 pages

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PDF, 121 KB, 4 pages

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PDF, 106 KB, 2 pages

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Updates to this page

Published 12 November 2018
Last updated 8 April 2019 show all updates

  1. Added outcome summary, including links to resulting legislation.

  2. First published.

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