SE42800 - Residence or employment in the United Kingdom: table of contents
Residence : taxpayers coming to the United Kingdom
Guidance is provided at the references listed below:
| SE42810 | Meaning of 'resident' in the UK |
| SE42820 | Resident in more than one country |
| SE42830 | Husband and wife |
| SE42840 | Counting days spent in the UK |
| SE42850 | Year of commencement or cessation of residence |
| SE42860 | Employees resident and not resident in the same tax year |
| SE42870 | Action when an employee comes to, or leaves, the UK |
| SE42880 | Submissions to Centre for Non-Residents (Residence Advice and Liabilities) |
| SE42890 | Issue of form P86 |
| SE42900 | Action on receipt of completed P86 – year of arrival |
| SE42910 | Taxpayer not ordinarily resident in the UK from date of arrival |
Residence : taxpayers leaving the United Kingdom
Guidance is provided at the references listed below:
| SE42920 | Claims to repayment on cessation of residence in the UK |
| SE42930 | When to issue form P85(S) |
| SE42940 | When to issue form P85 |
| SE42950 | Action on receipt of completed forms P85 and P85(S) |
