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HMRC internal manual

Employment Income Manual

Residence or employment in the United Kingdom: advice from CAR Personal Tax International

Submissions to CAR Personal Tax International (Residence & Domicile Technical Team)

Where a submission has to be made to CAR PTI (Residence & Domicile Technical Team) Bootle it should:

  • state the reason for the submission (for example, quote the EIM paragraph number)
  • give a summary of the relevant facts
  • draw attention to the relevant letters, etc., for example, forms P85, P85(S) (now withdrawn) or P86 (now withdrawn)
  • indicate prominently if, and why, the case requires urgent attention.

You do not necessarily need to set out your own views or suggestions (SCS122/02).