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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Residence: Particular Occupations: Divers and diving supervisors

When these individuals are working in the UK or a designated area of the Continental Shelf, their earnings are liable under ESM4050 (refer to PAYE81720).

If the individual is working in the UK sector of the Continental Shelf and has a UK occupational pension

  • refer these cases to Local Compliance (SME Interventions), Aberdeen

If you have any problems regarding the residence status of the individual please either

  • E-mail - SPT, PTI Advisory, Residence & Domicile Technical Team Mailbox

or, submit your enquiry to

  • Specialist Personal Tax, PTI Advisory

Residence & Domicile Technical Team
St Johns House
Merton Road
L75 1BB