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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

From
HM Revenue & Customs
Updated
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Residence: Leaving the United Kingdom: Non-employee - Not resident and not ordinarily resident for the whole tax year

Use these charts if the individual is not resident and not ordinarily resident for the whole tax year of departure and has been working in the UK but not as an employee (perhaps as a sub-contractor).

1.5 Chart A (Word 32KB) refers.

1.5 Chart B (Word 41KB) refers.