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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

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Since 1 June 2010 the form P86 has been withdrawn and new arrivals to the UK will be integrated into HMRC processes by existing means

  • Form P46 or P46(Expat) 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 BGN 044/10 for further information (also refer to EIM42890 and PAYE81750)