CTM34590 - Residence: dual resident companies: advice from Head Office

In any case of doubt whether a company is a dual resident investing company, and in particular where the nature of any activities is an issue, officers may seek advice from the Base Protection Policy Team in BAI. There is no provision for statutory ‘clearances’ in this connection but any requests of this nature should be forwarded together with the file and a copy of the latest accounts for the company that can be provided by the group or its agents.