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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Residence: Introduction: Who to contact

If you have

  • any difficulty in using this guide, or
  • any difficulty in deciding whether an individual is resident or ordinarily resident in the UK, or
  • any problem about the tax liability of a non-resident individual, and
    • your query is a simple one or you would like informal advice on whether to submit the case, (This content has been withheld because of exemptions in the Freedom of Information Act 2000) ;
    • your query is more complicated, please make a formal submission to Specialist Personal Tax, PTI Advisory, Residence & Domicile Technical Team, St Johns House, Merton Road, Bootle, L75 1BB.