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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: particular occupations: residence and domicile

You should familiarise yourself with EIM42800 onwards.

Residence and domicile is not confined to expatriates but if during the course of your discussions with an employer the issue of expatriates arises, you should

  • not make any further enquiries, and
  • refer the matter to Charities, Savings & International, see COG904585.

If the employees concerned are not expatriates, you should

  • obtain as much information as possible from the employer regarding

    • what judgements have been made regarding employees’ residence and domicile positions for the purpose of operating PAYE
    • what evidence has been retained to indicate on what this judgement was based, but,
  • avoid making enquiries into the personal circumstances of the employee as this will always require examination of the individual’s SA return for the appropriate period and a S9A enquiry if we wish to check the accuracy of the self assessment.

If the only way to resolve the residence issue is to establish the personal circumstances of the employee, you should refer the matter to Charities, Savings & International to see if they have an interest or are interested in the individual, see COG904585.

If SPT are not interested in the case, refer the matter to PTC to open an enquiry. See COG904615.