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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: Pensioner - Not resident and not ordinarily resident for the whole tax year

If the individual is not resident and not ordinarily resident for the whole tax year of arrival, is not working in the UK and receives a pension

  • paid by or on behalf of a person in the UK,

    • Refer to guidance PAYE81750 to decide if PAYE applies.