Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Residence, Domicile and Remittance Basis Manual

From
HM Revenue & Customs
Updated
, see all updates

Residence: Leaving the United Kingdom: Employee - Not resident and not ordinarily resident for the whole tax year

If, when an individual comes to the UK they were making a one-off visit, planned to stay for less than 2 years, leave before they have been here for 183 days in a tax year and they do not intend to return; they will usually be not resident and not ordinarily resident for the year.

Use this chart when the individual has been working in the UK as an employee and is not resident and not ordinarily resident for the whole tax year of departure. The chart will help advise you

  • if the individual will be due personal allowances
  • whether to make a repayment, or
  • refer to Specialist Personal Tax, PTI Advisory, Residence & Domicile Technical Team, Bootle.

1.4 Chart (Word 44kb) refers.