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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: 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 arrival and is working in the United Kingdom but not as an employee (for example self-employed or a ‘sub-contractor’).

2.12 Chart A (Word 43KB) Year of arrival

2.12 Chart B (Word 35KB) Year of arrival

2.12 Chart C (Word 28KB) Year after year of arrival