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