SE34160 - Foreign travel: approach to take on residence and domicile status

The foreign travel rules at SE34010 and subsequent, apply only if the employee is Resident and Ordinarily Resident (see SE41010). Some deductions are prohibited if the emoluments are “foreign emoluments”. The latter requires consideration of:

• The domicile status of the individual and
• The state in which the employer is resident

Unless the employee has completed the “Non residence etc” pages which accompany the SA Return or the file contains Form P86 which provides information to the contrary, you may accept that an employee is Resident and Ordinarily Resident in the United Kingdom for the purposes of the foreign travel rules.

The employer’s file may provide information if the employer is resident in a state other than the United Kingdom.