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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Residence or employment in the United Kingdom: employees arriving and departing

Action to take when an employee comes to, or leaves, the United Kingdom

To decide whether you can deal with the case yourself or if you must submit the case to CAR Personal Tax International (Residence & Domicile Technical Team) Bootle:

  • for someone coming to the United Kingdom, see Residence, Domicile and Remittance Basis Manual RDRM10220 onwards
  • for someone leaving the United Kingdom, obtain a completed form P85 in accordance with the Residence, Domicile and Remittance Basis Manual (RDRM10115) and see EIM42930onwards.

Retain and store the forms in accordance with the relevant procedural guidance.