HMRC internal manual

Residence, Domicile and Remittance Basis Manual

RDRM10215 - Residence: Coming to the United Kingdom: Form P86

Since 1 June 2010 the form P86 has been withdrawn and new arrivals to the UK will be integrated into HMRC processes by existing means

  • The RTI process for new employees
  • CWF1 for newly self employed, or
  • SA1 registration process for customers who are not self- employed but who need to complete a tax return

Please refer to EIM42890 and PAYE81750.