RPSM13100180 - Technical Pages: International: Enhancement: Non-residence factor: Example of notifying HMRC

Example of notifying HMRC of entitlement to a non-residence factor

Phillip returned from an overseas secondment with an overseas resident employer on 1 June 2007. He was a relevant UK individual in the 2007-2008 tax year so he ceased to be a relevant overseas individual with effect from 5 April 2007. At that time he was still accruing benefits under the arrangement and had not been paid benefits from it.

To claim an enhancement Phillip must submit a completed form APSS 202 to HMRC no later than five years after 31 January 2008, i.e. by 31 January 2013.

Phillip was then seconded to work overseas on 1 January 2009. So he became a relevant overseas individual with effect from 6 April 2009 (the start of the following tax year). He returned to work in the UK on 1 January 2011 so he ceased to be a relevant overseas individual on 5 April 2010 as he became a relevant UK individual during the 2010-2011 tax year. On 5 April 2010, Philip was still accruing benefits under his arrangement and had not received benefits from it.

Phillip must submit another completed form to HMRC no later than five years after 31 January 2011, i.e. by 31 January 2016.