Guidance

HS211 Employment — residence and domicile issues (2026)

Updated 6 April 2026

If you need to use Making Tax Digital for Income Tax, you should read this helpsheet together with the guidance on how to use Making Tax Digital for Income Tax.

You will use compatible software to create digital records and send quarterly updates for your self-employment and property income sources. After this, you will make claims and adjustments through the software, instead of the Self Assessment boxes referenced as follows.

This helpsheet is designed to help you calculate and record your employment income which may not be liable to UK Income Tax in the tax year ended 5 April 2026.

This helpsheet works best if it is printed and used to write down the data needed for each box. This can then be used to complete your tax return.

The boxes on your employment and additional information pages allow you to calculate total earnings received from each employment during the tax year ended 5 April 2026. If appropriate, complete these boxes following the guidance notes.

You can no longer elect to be taxed on the remittance basis for tax years commencing on or after 6 April 2025.

You still need to complete Box 12 on page Ai2 of the Self Assessment tax return to report employment income where all of the following apply. The income was:

• earned before 6 April 2025 and you elected it to be taxed on the remittance basis
• remitted to the UK in the tax year 2025 to 2026

If you designated the income under the temporary repatriation facility (TRF), it is not taxable in this tax year.

If you have remitted income to the UK in the tax year 2025 to 2026, you can designate this income under the TRF and benefit from the lower rate TRF charge of 12%. Any income designated under the TRF is reported in the Residence and foreign income and gains (FIG) regime pages (SA109) instead — read helpsheet HS264 for more information.

Although the remittance basis has been abolished and domicile is no longer a factor in your current year’s tax position, Overseas Workday Relief (OWR) may still apply to income from previous years.

This helpsheet supports the calculation of those amounts. Claims for OWR on income earned in tax year 2025 to 2026 and later must now be made using the ‘residence and foreign income and gains (FIG) regime etc’ pages of the tax return.

While most employment income will be taxable in the UK, there may be exceptions depending on:

• your residence status (read the ’residence and foreign income and gains (FIG) regime etc’ pages of the tax return)
• the place where the duties of your employment were performed (see note 1)

You may not be liable to UK Income Tax on the whole amount received in the tax year ended 5 April 2026.

This helpsheet allows you to calculate the amounts received from each employment in the tax year ended 5 April 2026 which are not liable to UK Income Tax in that year and which you must enter in box 12 in the ‘Share schemes and employment lump sums’ section on page Ai 2 of your additional information pages.

Part 1

If your employer submitted a notification to HMRC regarding the proportion of your earnings on which PAYE was to be operated, you should make sure that all of the cash earnings from the employment have been included in box 1 of your employment page, and not only those on which PAYE has been operated, as shown on your P60.

Throughout this helpsheet the phrases ‘earlier year’ and ‘later year’ will be used as follows:

• earlier year is a tax year which ends before 6 April 2025
• later year is a tax year starting after 5 April 2026

References to a ‘later year’ are relevant only to residence and split‑year treatment, not to domicile or the remittance basis, which no longer apply.

If in an earlier year:

• you were paid earnings overseas which were not liable to UK Income Tax unless they were remitted to the UK — (read note 2)
• you’ve remitted some or all of those sums to the UK during the tax year ended 5 April 2026
• those sums are not already included on your employment page enter the amount remitted in box 1 as follows (except for any amounts which have been designated under the TRF — read helpsheet HS264)

Enter the amount in box 1.

Box number	Value
Box 1	£

Copy the figure from box 1, to box 3 on the employment page of your tax return.

If you are a qualifying new resident (read note 8) in the UK for the tax year 2025 to 2026 and you receive earnings from a foreign employer (read note 3) and you want to claim a deduction for ‘corresponding payments’ (see note 4), enter the amount of the deduction in box 2.

Do not include in box 2 loan interest or contributions that you paid to an overseas pension scheme that’s not UK registered.

You should enter loan interest in box 5 of the ‘Other tax reliefs’ section on page Ai 2 of your additional information pages. Read note 7 for guidance on claiming relief for your contributions to an overseas pension scheme.

Enter the amount in box 2.

Box number	Value
Box 2	£

Corresponding payments other than loan interest or contributions to overseas pension schemes you should enter in box 20, of the employment page. Say which corresponding payments you’re claiming in the ‘Any other information’ box, box 19 on page TR 7 of your tax return.

Add together boxes 1, 3 and 9 to 16 on your employment page and box 3 from the ‘Share schemes and employment lump sums’ section on page Ai 2 of your additional information pages. Deduct boxes 17 to 20 on your employment page and the figure in box 2 on this helpsheet.

Enter the result in box 3.

Box number	Value
Box 3	£

If any earnings entered in the employment page for the tax year that ended 5 April 2026 were received in a foreign country and you were prevented from bringing them to the UK by law, government action or a shortage of foreign currency in that country, you may be able to leave those earnings out of this tax return. If you think that this applies to you, ask HMRC or your tax adviser for help.

Enter in box 4 any earnings left out of account.

Box number	Value
Box 4	£

If you qualify for split-year treatment (read page RRN 1 of the ‘residence and foreign income and gains (FIG) regime etc’ notes) for the tax year 2025 to 2026 and you’ve completed box 3 of your ’residence and foreign income and gains (FIG) regime etc’ pages, you need to consider the income for the UK and overseas parts of the tax year.

You should use a separate copy of this helpsheet for each part. If you have not performed duties in the UK in the overseas part of the split year, other than incidental duties (read note 1), you need only report income for the UK part of the tax year. When using work days in a calculation, for example, at boxes 17 and 18 which follow on this helpsheet, refer only to the UK part of the year.

If any of the amount in box 3 was earned in an earlier year or will be earned in a later year, enter the amount relating to the earlier or later year in box 5 in pounds. You will need to complete ‘Part 3’ of this helpsheet.

Enter the amount in box 5.

Box number	Value
Box 5	£

In box 6 as follows, enter the amount in box 3 minus any amount entered in box 5.

Enter the amount in box 6.

Box number	Value
Box 6	£

‘Part 2’ refers to your residence and the location where you performed the duties of your employment during the tax year that ended 5 April 2026.

If you completed box 1 on the ‘residence and foreign income and gains (FIG) regime etc’ page of the Self Assessment return, declaring yourself not resident in the UK for tax year 2025 to 2026, go to ‘Part 2’.

Part 2

If you are UK resident in tax year 2025 to 2026 and eligible for OWR, the claim is made on the ‘residence and foreign income and gains (FIG) regime etc’ page of your Self Assessment Return. This helpsheet does not calculate OWR for the current year.

Not resident in the UK

Complete this section if you marked box 1 of your ’residence and foreign income and gains (FIG) regime etc’ pages to declare yourself not resident in the UK for tax year 2025 to 2026.

Section 1

If you were not resident for the whole of tax year 2025 to 2026 and you performed:

• all of the duties of the employment outside the UK, you do not need to complete the SA102 employment page for this employment — read page RRN 1 of the ’residence and foreign income and gains (FIG) regime etc’ notes
• some of the duties of the employment outside the UK, go to ‘section 2’
• all of the duties of the employment in the UK, enter zero in box 7 as follows

Enter the amount in box 7.

Box number	Value
Box 7	£

Go to ‘Part 3’ in respect of payments earned in an earlier or later year, if appropriate. If not, go to ‘Part 4’ where entries here can be transferred to the Self Assessment return.

Section 2

If your duties were performed partly in the UK:

Enter in box 8 the number of days worked outside the UK in the tax year ended 5 April 2026 for this employment.

Enter the number of days in box 8.

Box number	Number of days
Box 8	Days:

Enter in box 9 the total number of days you carried out duties of this employment in the tax year ended 5 April 2026.

Enter the number of days in box 9.

Box number	Number of days
Box 9	Days:

Enter in box 10 in pounds, the figure from box 6 multiplied by box 8 , divided by box 9.

Enter the amount in box 10.

Box number	Value
Box 10	£

Go to ‘Part 3’ in respect of payments earned in an earlier or later year, if appropriate. If not, go to ‘Part 4’ where entries here can be transferred to the Self Assessment return.

Part 3

Payments earned in an earlier or later year

You must determine your residence status for earlier years, and whether domicile was relevant under the rules then in force. This part is relevant if you:

• have income from earlier years for which the remittance basis applied
• you have received trailing income linked to pre-6 April 2025 duties
• you are entitled to split year treatment where apportionment may need to be required

For years commencing on or after 6 April 2025, your domicile status is no longer a determining factor in the tax treatment of your income earned in that year. Overseas Workday Relief (OWR) for income earned from that date must be claimed on the ‘residence and foreign income and gains (FIG) regime etc’ pages of the Self Assessment return. However, income earned before 6 April 2025 may still be eligible for OWR under the rules in force at the time the income was earned.

If split‑year treatment applies to an earlier or later year, this will be indicated by completion of box 3 on the ‘residence and foreign income and gains (FIG) regime etc’ pages of the Self Assessment return. In such cases, the tax year may include both:

• a UK part
• an overseas part

Where income received in tax year 2025 to 2026 relates to an earlier year, it may be necessary to apportion earnings by reference to the periods in which duties were performed, using the appropriate guidance as follows.

Amounts relating to a later year are excluded from the current‑year calculation and are dealt with in the return for that year.

Resident but not domiciled in the UK in an earlier year

1

Complete if you were resident but not domiciled in the UK in the earlier year when the earnings were earned and:

• the earnings were from employment with a foreign employer — read note 3
• the duties of the employment were carried out wholly outside the UK
• some or all of the earnings were paid outside of the UK and have been remitted to the UK during the tax year ended 5 April 2025 — read note 2

Enter in box 11 in pounds, the amount of those earnings which have been remitted to the UK during the tax year ended 5 April 2026, except for any amounts which have been designated under the TRF — read helpsheet HS264.

Enter the amount in box 11.

Box number	Value
Box 11	£

Go to ‘Part 4’.

2

Complete this if you were resident but not domiciled in the UK in the earlier year when the earnings were earned, and some or all of the duties of the employment were carried out in the UK. Enter in box 12 in pounds, the full amount of the earnings from the employment received in the tax year ended 5 April 2026.

Enter the amount in box 12.

Box number	Value
Box 12	£

Go to ‘Part 4’.

3

Complete if you were resident and not domiciled in the UK in the earlier year when the earnings were earned, and:

• the earnings are for duties performed overseas — read note 1
• the earnings have been remitted to the UK during the tax year ended 5 April 2026 — read note 2

Enter in box 13 in pounds, the amount of those earnings which you’ve remitted to the UK during the tax year ended 5 April 2026, except for any amounts which have been designated under the TRF – read helpsheet HS264.

If the earnings are from a foreign employer and the duties were carried out wholly outside the UK, use box 11.

Enter the amount in box 13.

Box number	Value
Box 13	£

Go to ‘Part 4’.

4

Complete if you were resident and not domiciled in the UK in the earlier year when the earnings were earned and:

• the earnings relate wholly to duties performed in the UK
• you have received those earnings during the tax year ended 5 April 2026

Enter in box 14 the amount of those earnings which you’ve received during the tax year ended 5 April 2026.

Enter the amount in box 14.

Box number	Value
Box 14	£

Go to ‘Part 5’.

5

Complete if you were resident and not domiciled in the UK in the earlier year when the earnings were earned, and the earnings are for duties performed partly in the UK and partly overseas. Use the following steps:

Enter in box 15 the days you worked or will work in the UK in the earlier or later year for this employment.

Enter the number of days in box 15.

Box number	Number of days
Box 15	Days:

Enter in box 16 the total number of days you worked in performance of the duties of this employment in the earlier year.

Enter the number of days in box 16.

Box number	Number of days
Box 16	Days:

Enter in box 17 in pounds, the figure from box 5 multiplied by box 15 and divided by box 16.

Enter the amount in box 17.

Box number	Value
Box 17	£

If the amount received in the UK exceeds the figure in box 17, enter the excess in box 18 in pounds.

Enter the amount in box 18.

Box number	Value
Box 18	£

If the amount received is less than the figure in box 17, enter zero in box 18.

Not resident in the UK

6

Complete if you were not resident in the earlier year or you will be not resident in the later year and you received earnings in the tax year ended 5 April 2026 for duties performed in the UK in the earlier or later year.

7

If you performed or will perform the duties of the employment wholly in the UK, enter the earnings received in box 19 in pounds and go to ‘Part 4’. If not, go to ‘8’.

Enter the amount in box 19.

Box number	Value
Box 19	£

8

If you performed or will perform the duties of the employment partly in the UK and partly overseas, use the following steps:

Enter in box 20 the days you worked or will work in the UK in the earlier or later year for this employment.

Enter the number of days in box 20.

Box number	Number of days
Box 20	Days:

Enter in box 21 the total number of days you worked or will work in the earlier or later year for this employment.

Enter the number of days in box 21.

Box number	Number of days
Box 21	Days:

Enter in box 22 in pounds, the figure from box 5 for this employment multiplied by box 20 and divided by box 21.

Enter the amount in box 22.

Box number	Value
Box 22	£

Go to ‘Part 4’.

Part 4

Transfer of information to the additional information pages.

Add together boxes 11, 12, 13, 14, 17, 18, 19 and 22 and enter the total in box 23.

Enter the amount in box 23.

Box number	Value
Box 23	£

Subtract box 23 from box 5 and enter the result in box 24.

Enter the amount in box 24.

Box number	Value
Box 24	£

Add together boxes 10, 24 or box 4, as appropriate, and enter the total in box 25 in pounds.

Enter the amount in box 25.

Box number	Value
Box 25	£

Copy box 25 to box 12 in the ‘Share schemes and employment lump sums’ section on page Ai 2 of the additional information pages.

Notes

1. Duties can be treated as performed wholly outside the UK even when some of the duties are in fact performed in the UK, so long as the UK duties are incidental to the performance of the overseas duties. If you want more information about ‘incidental duties’ contact HMRC.
2. Earnings are regarded as having been remitted if the money, property or service was brought to, or received or used in, or enjoyed in the UK in any way. If your employer provides you with benefits in kind for use in the UK, those benefits will be part of your remitted earnings. For more information see Tax on your UK income if you live abroad or RDR1: residence, domicile and the remittance basis.
3. ‘Foreign employer’ means an employer who is resident outside, and not resident in, the UK.
4. Corresponding payments. The Commissioners for HMRC has discretion to allow certain payments made by a non-domiciled employee out of earnings from a foreign employer in circumstances corresponding to those which would have reduced his or her liability to UK Income Tax. If you think you qualify for a deduction, ask us or your tax adviser for advice.

5. Days worked overseas are those days which have been spent outside the UK substantially performing the duties of the employment. This may include travelling, where the journey is itself part of the duties.

6. Income which has already been taxed in another country. UK residents are ordinarily taxable on their worldwide income. Some qualifying individuals may decide to make a claim to pay tax only on the amount of their foreign income that’s remitted to the UK. The remittance basis of taxation no longer exists for years starting 5 April 2025. However, there may be a remittance of foreign income earned for a previous year in which a claim to the remittance basis was made. You must have made a claim to be taxed on the remittance basis in the ’residence and foreign income and gains (FIG) regime etc’ pages of the Self Assessment tax return for the tax year to which the income relates. UK residents with foreign income should complete the ‘Foreign’ pages — but read page TRG 2 in the tax return guide for circumstances where you do not have to. If your income from outside of the UK is also taxable in another country, you will not have to pay tax twice. The ‘Foreign notes’ explains foreign Tax Credit Relief and double taxation agreements. Read Helpsheet 263 Calculating foreign tax credit relief on income for more guidance about the availability of foreign tax credit relief.
7. You can claim relief for contributions that you pay to an overseas pension scheme that is not UK registered by entering the amount of contributions eligible for relief at box 4 in the ‘Tax reliefs’ section on page TR 4 of your tax return.

You are a qualifying new resident if you:

• are UK resident in the tax year
• have not been UK resident for at least 10 consecutive tax years immediately before the tax year
• are not a member of the House of Commons or House of Lords for any part of the tax year
• the tax year is one of the 3 tax years immediately following the first tax year in which you were a qualifying new resident

UK residence is determined by the statutory residence test (SRT) — read RDR3 Guidance Note: Statutory Residence Test (SRT).

You may be eligible for:

• migrant member relief for your contributions to a Qualifying Overseas Pension Scheme (QOPS)
• transitional corresponding relief for your contributions to a scheme that’s recognised by HMRC as a ‘corresponding scheme’ (if you received corresponding relief on contributions that you made to the scheme between 6 April 2005 and 5 April 2006)
• relief under a double taxation agreement for your contributions to an overseas pension scheme

Use the ‘Any other information’ box, box 19 on page TR 7 of your tax return to enter the:

• name of the QOPS and its reference
• name and ‘SF74 reference’ of the scheme recognised as ‘corresponding’
• double taxation agreement under which you are claiming relief

You should also provide confirmation that the scheme has been accepted by Pension Schemes Services as corresponding, or, in the case of the UK or USA double taxation agreement, confirmation that the US scheme is of a type specified in the Exchange of Notes of 24 July 2001 as being a pension scheme under Article 3.1(o).

In the case of the UK or Ireland double taxation agreement you should instead provide confirmation that the Irish scheme is tax approved or registered for tax approval in Ireland.

For more information go to claiming tax relief on your contributions to overseas pension schemes.

Contact HMRC

Contact HMRC for advice on Self Assessment and to change your personal details.