RDRM10510 - Residence: Particular Occupations: What this chapter is about

The same rules for residence status apply to every individual; however certain categories of individuals require special attention due to the complexities of their tax affairs.

There are special rules for certain occupations when employees work abroad or hold certain offices. There are some details in the following pages but these are not exhaustive.

Some groups of employees are dealt with in specialist tax offices and where this is the case the office is shown. Where no specialist office is shown individuals should contact their own tax office.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)