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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

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

If the individual is a resident of a country with which the UK has a double taxation agreement refer to RDRM10335.

If there is a business profits or independent services article in the agreement, which may exempt the income from UK tax invite a claim. The individual should be asked for a statement from the overseas tax authority confirming they are resident in that country for tax purposes for the period being dealt with. Check the conditions of the relevant article are satisfied, refer to DT1700 onwards.

Note 1: The individual does not have to be paying tax in the other country, just be resident there.

When the individual provides the statements of residence and the conditions are satisfied, give the exemption from UK tax against the income.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If the individual isn’t a resident of a country with which the UK has a double taxation agreement, check whether they come within one of the categories in RDRM10325 or RDRM10340. If they do, full personal allowances are due against all income chargeable to UK tax for the whle of the year of departure.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)