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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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PAYE operation: international employments: action on receipt of completed form P86 (now obsolete)

Arrivals in the UK

Use the information given on form P86 (if it was received in the office prior to 1 September 2010), to decide the residence position and how a taxpayer should be coded; see the Residence, Domicile and Remittance Basis Manual (RDRM), at RDRM10210 onwards. If, in due course, it becomes apparent that they meet the SA criteria, they will be picked up for SA at that time. The information given on form P86 should be taken at face value without further enquiry if possible and speculative enquiries should be avoided.

Where however during day-to-day work you come across any of the following answers on form P86

  • A `Yes’ answer to Part B question 7 (d)
  • A `Yes’ answer to Part C any of questions 8 to 11 inclusive

    • Set up an SA record immediately
    • Amend the SA return profile so that the non-resident / non-domicile pages are issued with the SA return

Use the Employment Income Manual (EIM42870) to tell you whether

  • You can decide the residence status (if so, see PAYE81580)


  • You may need to contact the CAR PTI Advisory (Residence and Domicile Technical Team) for advice

If there is likely to be a delay because you send the case to CAR PTI Advisory at Bootle, tell the taxpayer and if any refund is due confirm that it will be made as soon as possible.