EIM42806 - Claims to be not domiciled in the United Kingdom: action on receipt of claim

If an employee claims to be not domiciled in the United Kingdom you can only consider the claim if domicile is immediately relevant to the computation of the tax liability.

In some circumstances you can admit the claim without submission to CAR Residency.

If you receive a non-domicile claim you should refer to the flowchart at paragraph 3.4 of the Residence Guide (RG3.4) to decide if domicile is relevant. If it is relevant, you should then refer to the flowchart at RG3.5.

If domicile is not relevant, you should not admit the claim and explain to the claimant that domicile is not material.