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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

From
HM Revenue & Customs
Updated
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Residence: general information: cases of doubt or difficulty

If you have any doubt or difficulty about the residence status of an individual for tax years before 6 April 2013 and

  • your query is a simple one or you would like informal advice on whether to submit the case, please e-mail:

    • SPT PTI Advisory, Residence, Domicile, DT & Remittance Mailbox (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (Specialist PT)
  • your enquiry is more complicated please make a formal submission to:

Specialist Personal Tax - Charities, Savings & International
Residence & Domicile Technical Team
St Johns House
Merton Road
Bootle
Merseyside
L75 1BB

For tax years 2013-14 onwards residence and non-residence is determined under the Statutory Residence Test (SRT) and you should not enquire into a customer’s UK residence or non-residence for tax year 2013-14. This is because we want all residence enquiries under the SRT to be undertaken within PTI, High Net Worth, I&PB and FIS for the first cycle of returns.

(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)