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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

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 specialised 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.

Any problems regarding the residence status should be referred to

  • Specialist Personal Tax, PTI Advisory,

Residence & Domicile Technical Team

St Johns House
Merton Road
L75 1BB