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HMRC internal manual

PAYE Manual

PAYE operation: international employments: can employee be treated as resident? - action for year of arrival

Arrivals in the UK

Employee can be treated as resident

Having referred to the Residence, Domicile and Remittance Basis Manual and the Employment Income Manual (EIM42810 onwards), you may be able to regard an employee as resident for the year of arrival. If so

  • Give the employee full UK allowances and reliefs, using a cumulative tax code for all remuneration (unless a Section 690 application has been received, see PAYE81560)
  • Send the employer a form P6; using the information on form P91 if one has been completed. If the employee has claimed Jobseeker’s Allowance before starting work, include the amount of benefit in the previous pay

See also PAYE81535.

Employee cannot be treated as resident

If you cannot regard the employee as resident, follow the instructions in PAYE81585.