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HMRC internal manual

Employment Income Manual

Claims to be not domiciled in the United Kingdom: action on receipt of claim

If an employee claims to be not domiciled in the United Kingdom you can only consider the claim if domicile is immediately relevant to the computation of the tax liability.

In some circumstances you can admit the claim without submission to CAR Personal Tax International

If you receive a non-domicile claim you should refer to the Residence, Domicile and Remittance Basis manual (RDRM20030) to decide if domicile is relevant. If it is relevant, you should then refer to the guidance at RDRM23000.

If domicile is not relevant, you should not admit the claim and explain to the claimant that domicile is not material.