Guidance

Employment, residence and domicile issues (Self Assessment helpsheet HS211)

Find out about residence and domicile issues on the Employment pages of your Self Assessment tax return.

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This guide helps people who are taxable under the remittance basis rules. It shows how to calculate the amounts you got from each employment that are not liable for UK Income Tax. This is because of residence status, or because the work was outside the UK.

Updates to this page

Published 4 July 2014
Last updated 6 April 2024 + show all updates
  1. The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

  2. The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.

  3. The helpsheet for tax year 2021 to 2022 has been added, and the version for tax year 2017 to 2018 has been removed.

  4. The HS211 Employment - residence and domicile issues (2021) has been added.

  5. A new version of the helpsheet has been added for the 2019 to 2020 tax year.

  6. The 2018 to 2019 helpsheet has been added.

  7. The 2017 to 2018 helpsheet has been added.

  8. The helpsheet has been added for the tax year 2016 to 2017.

  9. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  10. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  11. First published.

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