Independent Taxation Manual - IN998

Not UK resident: Employee coming to the UK

Where the employee cannot be regarded as resident from the date of arrival give full personal allowances

• using a cumulative code if the employee falls within one of the categories (a) to (g) of IN1022

• using a code on week 1/month 1 basis in all other cases.

For the following year use a cumulative code.

After the end of the tax year where tax has been deducted on the week 1/month 1 basis and repayment is claimed

• if higher rate tax has been deducted refer the case to the Centre for Non-Residents, Bootle

• in other cases issue form P86-1.

Any renewed application in accordance with the instructions on form P86-1 should be sent with the papers to the Centre for Non-Residents, Bootle.

Where the taxpayer has spent six months or more in the UK during the tax year make an assessment giving full personal allowances. Any overpayment may be repaid without reference to the Centre for Non-Residents, Bootle.