Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

HM Revenue & Customs
, see all updates

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  • draw attention to the relevant letters, etc., for example, forms P85, P85(S)(now withdrawn) or P86(now withdrawn)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).