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HMRC internal manual

Employment Income Manual

Residence: taxpayer coming to the United Kingdom: action on receipt of completed P86: year of arrival

The form P86 has now been withdrawn.

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

  • form P46/P46 (Expat) for new employees
  • CWF1 for the newly self-employed
  • SA1 registration process for customers who are not self-employed but who need to complete a tax return

If, however, the department received the form P86 before 1 September 2010, please see the following guidance.

For the year of arrival, take the action referred to in the Residence, Domicile and Remittance Basis Manual (RDRM) (see RDRM10220 onwards to RDRM10235 (Chart A), RDRM10240 onwards to RDRM10265 (Chart B), and RDRM10270) according to the information supplied by the taxpayer on the completed form P86.