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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Residence: Appendices: Useful miscellaneous references

Certain points sometimes arise in residence cases and you may find the following list useful.

Artistes, entertainers, sports people, athletes - refer to DT1745

British Government Securities - refer to AP/APP4

Double taxation relief - employees - refer to INTM153170 and DT1920

Extra Statutory Concessions - A11- refer to EIM42850, RE1740

A78 - refer to 1.3 chart B and/or chart 2.4

D2 - refer to CG25760

Husband and wife - refer to EIM42830

Leave pay - refer to EP8105

Offshore Protocol - refer to PTI12824

Overseas income - refer to SAIM1130, IM1640 onwards

Property income - refer to PIM4800

Short Term Business Visitors - EP8105

Translation of foreign documents - refer to

UK Government ‘FOTRA’ Securities - refer to AP/APP4

UK sector/12 mile limit - refer to EIM67105-EIM67110

Visiting forces - refer to RE2200 onwards

Visiting students - refer to EP8105, DT1930

Visiting teachers - refer to EP8105, DT1935