EIM42800 - Residence and domicile: table of contents

Residence and domicile: brief description

EIM42802Meaning of resident and ordinarily resident
EIM42804Meaning of domicile: claim to be not domiciled
EIM42806Claims to be not domiciled in the United Kingdom: action on receipt of claim

Residence: taxpayers coming to the United Kingdom

EIM42810Meaning of resident in the UK
EIM42820Resident in more than one country
EIM42830Husband and wife
EIM42840Counting days spent in the UK
EIM42850Year of commencement or cessation of residence
EIM42860Employees resident and not resident in the same tax year
EIM42870Action when an employee comes to, or leaves, the UK
EIM42880Submissions to CAR Residency (Residence & Domicile Technical Team)
EIM42890Issue of form P86
EIM42900Action on receipt of completed P86: year of arrival
EIM42910Taxpayer not ordinarily resident in the UK from date of arrival

Residence: taxpayers leaving the United Kingdom

EIM42920Claims to repayment on cessation of residence in the UK
EIM42930When to issue form P85(S)
EIM42940When to issue form P85
EIM42950Action on receipt of completed forms P85 and P85(S)

Residence or employment in the Irish Republic – see EIM43000