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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

From
HM Revenue & Customs
Updated
, see all updates

Residence: Coming to the United Kingdom: 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 arrival and is working in the UK as an employee

2.10 Chart A (Word 39KB)

for employees working in the UK or its Territorial Waters

The UK comprises England, Wales, Scotland and Northern Ireland, including the territorial sea (that is, waters within 12 nautical miles of the shore). UK airspace is also part of the UK.

The Isle of Man and the Channel Islands are not part of the UK.

2.10 Chart B (Word 45KB)

for employees in the UK sector of the continental shelf outside UK Territorial Waters

The UK sector of the continental shelf is made up of those areas of the sea bed and subsoil beyond the territorial sea over which the UK exercises sovereign rights of exploration and exploitation of natural resources.

Earnings in respect of duties performed in the UK sector of the continental shelf are taxed in the same way as those for duties performed in the UK.