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

HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Individual records: maintain individual details: work item 34 - Residency CRT indicator held - country changed (Action Guide)

To clear work item 34 follow steps 1 - 40 below. This Guide is presented as follows

  Step 1
   
  Steps 2 - 15
  Steps 16 - 40

Initial action

1. Before proceeding, check the Contact History screen to view notes and to check previous actions taken
   

Country changed from overseas to UK

2. Check for evidence that the return to the UK is for permanent residence (that is P46 or P45(Expat) received / SA return and so on). If permanently returned to the UK go to step 3. If remaining abroad go to step 9. If no evidence of either go to step 12 for non SA cases or step 13 for SA cases
     
     
    ### Permanently returned to the UK
  3. If tax code NT has been operating against a pension or earnings remove the NT code and review IABD as necessary. Issue the new tax code (on a Month 1 basis if necessary)
  4. Review and deal with any other work items
  5. Remove the SBA indicator
  6. Make a note in Contact History that ‘The taxpayer has permanently returned to the UK on (specify date)’
  7. Note work item ‘Now UK resident’
  8. Close the work item in accordance with PAYE110075 
     
    ### UK address but remaining abroad
  9. If the overseas country of residence has also changed go to step 19 otherwise make a Contact History note ‘The taxpayer has UK correspondence address but is still living abroad’
  10. Note work item ‘Still living abroad’
  11. Close the work item in accordance with PAYE110075 
     
    ### Non SA case and UK address but no evidence of permanent return to the UK
  12. Assume return to the UK is permanent and follow step 3
     
    ### SA case and UK address but no evidence of permanent return to the UK and the SA return for the year in which the address has:
  13. Been filed and resident in UK follow the guidance at step 3
  14. Been filed and non-residence is still claimed follow the guidance at step 9
  15. Not yet been filed follow the guidance at step 12 for Non SA cases

Country changed from one overseas country to another overseas country

16. Review the tax code and if NT has been operating against a pension go to step 17. If code NT has been operating against an employment go to step 34. If code NT has not been used go to step 38
   
17. Review Double Taxation Digest Manual (on Knowledge Management (KM)) to check if the pension can be exempted under the DTA that the UK has with the new country of residence. If exemption may be due go to step 18. If exemption is not due go to step 28
     
    ### DTA relief may still be due
  18. Do not change the NT code
  19. Write to the individual and send a new DTA claim form
  20. Note the work item ‘DTA form issued on (date)’
  21. BF the work item for 6 months for the new DTA claim
  22. Update Contact History
  23. If DTA claim not received by BF date remove NT code and update IABD as necessary
  24. Issue the new tax code (on a Month 1 basis if necessary)
  25. Update Contact History
  26. Note the work item ‘No response to DTA claim NT withdrawn’
  27. Close the work item in accordance with PAYE110075 
     
    ### Exemption is not due
  28. Write to the individual and explain DTA relief no longer due and we will be changing tax code
  29. Remove NT code and update IABD as necessary
  30. Issue the new tax code (on a Month 1 basis if necessary)
  31. Note the work item ‘DTA not due NT withdrawn’
  32. Update Contact History
  33. Close the work item in accordance with PAYE110075 
     
    ### NT code operating against employment
  34. Continue with NT code
  35. Note the work item ‘NT retained as still living and working abroad’
  36. Update Contact History
  37. Close the work item in accordance with PAYE110075 
     
    ### Code NT not operating
  38. Note the work item ‘Exemption not claimed’
  39. Update Contact History
  40. Close the work item in accordance with PAYE110075