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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

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Remittance Basis: Remittance Basis up to 6 April 2008: Employment Income: Employment Income - overview

Refer to the Employment Income Manual EIM40301+ for information about the treatment of earnings charged on the remittance basis.

In the period covered by this guidance, Statement of Practice 5/84 may apply to employees who are resident but not ordinarily resident (R/NOR) in the UK and who have general earnings that are chargeable under ITEPA03/s25 and s26.

Under the terms of this Statement of Practice, the tax liability of an employee who was resident but not ordinarily resident in the UK could be calculated by reference to the total amount transferred to the UK during the tax year as a whole.

Refer to the Employment Income Manual EIM40304 for information about Statement of Practice 5/84.