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FUNDY ALBERT · L-1A FIELD GUIDE

Which records explain the foreign operation after the manager leaves?

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THE DIRECT ANSWER

Relevant responsibilities, contracts and operating records can support the account, depending on the actual business.

Connect leadership to activity

Describe who performs work and makes decisions. A registration document or replacement announcement alone may leave the continuing-business question unanswered.

The evidence for this is unglamorous: payroll registers, employment contracts and amendments, travel history from passport stamps and entry records, assignment letters, and expense records showing where the person actually was. Use payroll ledgers, tax reporting, employment agreements, calendars, signed decisions, reporting charts, and contemporaneous work product to show one continuous year of full-time employment physically abroad within the relevant preceding three-year period. The evidence expected is ordinary commercial material: statements showing revenue, payroll registers, signed customer or supplier contracts, business licences, a lease or title for premises, and insurance. A role that has lost subordinates may have gained responsibility for an essential function, a budget, a supplier programme or a production line, and that is a different claim supported by different documents: approval limits, budget ownership, contracts signed, decisions recorded. Mixed paperwork is the usual problem, with premises taken in the parent's name, an account opened personally, or invoices issued by an entity that was never registered, and each mismatch invites a question costing more to answer later than to prevent now.