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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Residence: General Information: Enquiry cases

PTI Advisory is a specialist policy and technical advisory team within Specialist Personal Tax, Personal Tax International.

The team leads on all legislative and rule changes to tackle offshore avoidance involving residence / domicile issues.

An important part of the team’s function is to provide technical advice to support compliance colleagues across HMRC who are undertaking enquiries into an individual’s claim to be one or more of the following

  • non-resident (NR) in the UK
  • not ordinarily resident (NOR) in the UK
  • not domiciled in the UK.

The team also provides guidance on the application of Extra-Statutory Concession (ESC) A11, where an individual requests ‘split year’ treatment on coming to or leaving the UK.

If you have an enquiry and you need advice from Specialist Personal Tax, PTI Advisory please submit setting out

  • the basis of the claim
  • the enquiry position
  • the risks


Specialist Personal Tax, PTI Advisory  
Residence & Domicile Technical Team  
St Johns House  
Merton Road  
L75 1BB