Provide the actual dates and have the effect on continuing qualifying operations reviewed. Do not invent a permitted gap or describe planned services as already underway.
Assess the transition before relying on the transfer schedule
Identify other qualifying group operations that may be relevant, with evidence of the relationship and activity. The answer depends on the complete organization and timing, not the desired departure date. Build one dated timeline and mark the step that cannot be reversed.
Winding up or striking the foreign entity is that step: once the qualifying organisation abroad ceases to exist, no later document restores the relationship the category depends on, and a group dissolving a subsidiary to tidy its books can remove the basis of its own transfer without noticing. Before any corporate housekeeping is approved, put the dissolution proposal beside the qualifying-relationship evidence and have both read together. Record the dates on which the discontinued activity ended and the replacement began, and keep the underlying documents rather than a note of the dates.
Where a new office is proposed, initial approval is generally for one year, so the timeline should show what will exist at the end of it. Hypothetical example: the employer of a land surveyor plans to dissolve a dormant affiliate in the same quarter as the transfer, and the two calendars are compared only once they share a page.