RG2.10 - Coming to the UK: Employee: Treated as not resident and not ordinarily resident for the whole tax year

Use these charts if the individual is treated as not resident and not ordinarily resident for the whole year of arrival and is working in the UK as an employee.

CHART A: EMPLOYEES WORKING IN THE UK OR ITS TERRITORIAL WATERS

CHART B: EMPLOYEES IN THE UK SECTOR OF THE CONTINENTAL SHELF OUTSIDE UK TERRITORIAL WATERS