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HMRC internal manual

Employment Income Manual

Residence: taxpayer coming to the United Kingdom

Issue of form P86

Form P86 was withdrawn with effect from 1 June 2010-12-20

New arrivals to the UK will be integrated into HMRC processes by existing means

  • The RTI process for new employees
  • CWF1 for newly self employed, or
  • SA1 registration process for customers who are not self employed but who need to complete a tax return