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HMRC internal manual

PAYE Manual

PAYE operation: international employments: employee treated as not resident and not ordinarily resident in the UK

Departures from the UK

RDRM10120 (Flowchart C) of the Residence, Domicile and Remittance Basis Manual (RDRM), sets out the circumstances in which an employee is treated as not resident and not ordinarily resident from the day after the day of departure from the UK. Where the employee continues to work for a UK employer outside the UK (other than in the UK Sector of the Continental Shelf), code NT may be issued.

Where you are satisfied that code NT is appropriate, write to the employee and the employer in accordance with the guidance in PAYE81675 and PAYE81680.

PAYE81670 explains the effect of operating code NT in these circumstances.