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HMRC internal manual

International Manual

European Union: procedures: Other income

The exemption only applies to official remuneration, any other income of an EU employee, or of their spouse, is liable to tax.  As the residence position of EU employees is not straightforward, submit any case where the other income received exceeds the amount of the personal allowance to:

Customer Strategy &Tax Design

Business, Assets & International

Room 321 St Johns House

Merton Road

Bootle

Merseyside

L75 1BB

E mail:SPT PTI Advisory, Residence, Domicile, DT & Remittance Mailbox (CS&TD)