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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: Contact details

The Residence, Domicile and Remittance Manual is written by technical advisers in PTI Advisory which is part of Specialist Personal Tax. Our aim is to make the guidance comprehensive to help you deal with an individual’s residence and ordinary residence status.

In most cases the Residence, Domicile and Remittance Manual will give you the tools you need to resolve your query; using the manual in conjunction with the legislation and other guidance.

Keeping customers informed

Our service standard says that we will inform customers if we are unable to provide a complete reply within a target turnaround time. Where it is necessary for you to seek advice you should send an acknowledgement.

Please note that Specialist Personal Tax, PTI Advisory do not take case ownership responsibility for cases, but will offer you, as the caseworker, advice and support to continue your enquiry.

Listed below are the contact details for where you can get technical support if you have further questions you cannot resolve.

Residence and Domicile

Specialist Personal Tax, PTI Advisory
Residence and Domicile Team
St John’s House
Merton Road
Liverpool
L75 1BB

Remittance Basis

Specialist Personal Tax, PTI Advisory
Foreign Income and Remittance Basis Team
St John’s House
Merton Road
Liverpool
L75 1BB

Specialist offices

In a number of places in this guidance we refer to matters which are dealt with by specialist offices of HM Revenue & Customs. These offices and their addresses are as follows:

Non-resident entertainers and sports persons

Specialist Personal Tax
Foreign Entertainers Unit
St Johns House
Merton Road
Liverpool
England
L75 1BB

Phone: From UK 0151 472 6488

From abroad 00 44 151 472 6488

Lloyds Underwriters

Specialist Personal Tax, HNWU Shipley
Crown House
Victoria Street
Shipley
BD17 7TW

Seafarers

Cardiff Group
Government Buildings
Ty Glas
Llanishen
Cardiff
CF14 5YA

Offshore Protocol Arrangements

Employers Section, East Kilbride
Queensway House
Stewartfield Way
East Kilbride
Glasgow
G79 1AA

Divers or diving supervisors

Local Compliance, Aberdeen (SME Interventions)
Ruby House
8 Ruby Place
Aberdeen
AB10 1ZP

Non residents trading in the UK

Business International Division
100 Parliament Street
London
SW1A 2BQ

Property income distributions paid by UK-REITs and PAIFs

Specialist Personal Tax, Trusts & Estates
Castle Meadow Campus
Castle Meadow Road
Nottingham
NG2 1AB

Information on UK National Insurance contributions

National Insurance Contributions Office
Benton Park View
Newcastle upon Tyne
England
NE98 1ZZ

Phone: From UK 0845 915 4811

From abroad 00 44 191 225 4811