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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

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HM Revenue & Customs
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Contact and Version Control: Where to go for further help

The Residence, Domicile and Remittance Basis Manual is written by technical advisers in Specialist Personal Tax, PTI Advisory which is part of Personal Tax . Our aim is to make the guidance comprehensive to help you to understand the access rules for the remittance basis, and to compute taxable remittances for income or capital gains tax purposes.

In most cases the Residence, Domicile and Remittance Basis Manual will give you the tools you need to resolve your queryand in most cases you will need to use the manual in conjunction with the legislation.

This page explains how to get technical support if you have further questions you cannot resolve.

Stage 1 - self help

Look at the Tax Return, RDR Manual and relevant help sheets. Search the Intranet and any other sources available to you which may help answer your query.

Stage 2 - help within your office

Ask your manager or team leader for help. Make sure you have all the relevant facts and have researched the law and internal guidance thoroughly.

Stage 3 - help within your business area

See whether the answer is available using the foreign income specialist resource or other technical support in your business area.

Stage 4 - help from Specialist Personal Tax, PTI Advisory, - Technical

If you are unable to resolve your query locally you should submit the case with a full report to:

Residence and Domicile

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

Submissions should contain full details of the individual’s status and their SA and employment history. A summary biography detailing the individual’s personal and familial connections in and out of the UK should be included.

Remittance Basis

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

Submissions should contain full details of the individual, their claims all relevant transactions involving their foreign income or gains. Analysis of funds and transfers should be completed before the case is submitted.

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. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Non-resident entertainers and sports persons

Specialist Personal Tax
Foreign Entertainers Unit
St Johns House
Merton Road
Liverpool
EnglandL75 1BB

Phone: From UK 03000 547 395

From abroad 00 44 3000 547 395

Information on UK National Insurance contributions

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

Phone: From UK 0300 200 3500

From abroad 00 44 845 915 4811