HS211 Employment — residence and domicile issues (2024)
Updated 6 April 2024
© Crown copyright 2024
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This publication is available at https://www.gov.uk/government/publications/employment-residence-and-domicile-issues-hs211-self-assessment-helpsheet/hs211-employment-residence-and-domicile-issues-2024
This helpsheet works best if it is printed and used to write down the data needed for each box, this can then be used to complete your tax return. This helpsheet should usually be completed only if you’re taxable under the remittance basis rules. (See the residence, remittance basis etc notes). The boxes on your employment and additional information pages allow you to calculate total earnings received from each employment during the year ended 5 April 2024. Complete them as appropriate, following the guidance notes.
However for your:
- residence status (see the residence, remittance basis etc notes)
- the place where the duties of your employment were performed (see note 1)
You may not be liable to United Kingdom (UK) Income Tax on the whole amount received in the year ended 5 April 2024.
This helpsheet allows you to calculate the amounts received from each employment in the year ended 5 April 2024 which are not liable to UK Income Tax in that year and which you must enter in box 12 in the ‘Share schemes and employment lump sums’ section on page Ai 2 of your additional information pages.
Part 1
If your employer has obtained a direction regarding the proportion of your earnings on which PAYE was to be operated, you should make sure that all of the cash earnings from the employment have been included in box 1 of your employment page, and not only those on which PAYE has been operated, as shown on your P60.
Throughout this helpsheet the phrases ‘earlier year’ and ‘later year’ will be used as follows:
- earlier year is a tax year which ends before 6 April 2023
- later year is a tax year starting after 5 April 2024
If in an earlier year:
- you were paid earnings overseas which were not liable to UK Income Tax unless they were remitted to the UK — (read note 2)
- you’ve remitted some or all of those sums to the UK during the year ended 5 April 2023
- those sums do not yet appear on your employment page enter the amount remitted in box 1
Enter the amount in box 1.
| Box number | Value |
|---|---|
| Box 1 | £ |
Copy the figure from box 1, to box 3 of your employment page.
If you are not domiciled in the UK and you receive earnings from a foreign employer (see note 3) and you want to claim a deduction for ‘corresponding payments’ (see note 4), enter the amount of the deduction in box 2.
Do not include in box 2 loan interest or contributions that you pay to an overseas pension scheme that’s not UK registered.
You should enter loan interest in box 5 of the ‘Other tax reliefs’ section on page Ai 2 of your additional information pages. See note 7 for guidance on claiming relief for your contributions to an overseas pension scheme.
Enter the amount in box 2.
| Box number | Value |
|---|---|
| Box 2 | £ |
Corresponding payments other than loan interest or contributions to overseas pension schemes you should enter in box 20, of the employment page. Say which corresponding payments you’re claiming in the ‘Any other information’ box, box 19 on page TR 7 of your tax return.
Add together boxes 1, 3 and 9 to 16 on your employment page and box 3 from the ‘Share schemes and employment lump sums’ section on page Ai 2 of your additional information pages. Deduct boxes 17 to 20 on your employment page and the figure in box 2.
Enter the result in box 3.
| Box number | Value |
|---|---|
| Box 3 | £ |
If any earnings entered in the employment page for the year ended 5 April 2024 were received in a foreign country and you were prevented from bringing them to the UK by law, government action or a shortage of foreign currency in that country, you may be able to leave those earnings out of this tax return. If you think that this applies to you, ask HMRC or your tax adviser for help.
Enter in box 4 earnings left out of account.
| Box number | Value |
|---|---|
| Box 4 | £ |
If you qualify for split-year treatment (see page RRN 2 of the residence, remittance basis etc notes) and you’ve completed box 3 of your residence, remittance basis etc pages, you need to consider the income for the UK and overseas parts of the tax year.
You should use a separate copy of this helpsheet for each part. If you have not performed duties in the UK in the overseas part of the split year, other than incidental duties, you need only report income for the UK part of the tax year. When using work days in a calculation, for example, at boxes 17 and 18 which follow, refer only to the UK part of the year.
If any of the amount in box 3 was earned in an earlier year or will be earned in a later year, enter the amount relating to the earlier or later year in box 5 in pounds. You will need to complete Part 3 of this helpsheet.
Enter the amount in box 5.
| Box number | Value |
|---|---|
| Box 5 | £ |
Part 2 refers to either your residence or domicile status, or both, and the places where you performed the duties of your employment during the year ended 5 April 2024. Enter in box 6 the amount in box 3 minus any amount entered in box 5.
Enter the amount in box 6.
| Box number | Value |
|---|---|
| Box 6 | £ |
If, on the residence, remittance basis etc pages, you did not complete box 1 or box 2, go to Part 2 Section A1 (resident and not eligible for Overseas Workday Relief (OWR)).
If you completed box 1, go to Section C (not resident).
Part 2
A.1 Resident but not domiciled in the UK and not eligible for OWR
You should only complete this section if all the following apply:
- you’re resident in the UK — you did not complete box 1 of your residence, remittance basis etc pages
- you are not domiciled in the UK (you completed box 23 of your residence, remittance basis etc pages)
- you are not eligible for OWR
- your employment is with a foreign employer — read note 3
- you performed the duties of the employment wholly outside the UK
Enter in box 7 in pounds, the amount from box 6, if any, which was not remitted to the UK during the year ended 5 April 2024 — read note 1 and note 2.
Enter the amount in box 7.
| Box number | Value |
|---|---|
| Box 7 | £ |
Go to part 3, if appropriate. If not, go to part 4.
B. Resident but not domiciled in the UK and eligible for OWR
B
You should only complete this section if:
- you’re resident in the UK — you did not complete box 1 of your residence, remittance basis etc pages
- you are not domiciled in the UK — you completed box 23 of your residence, remittance basis etc pages
- you’re eligible for OWR and eligibility commenced on or after 6 April 2013
- you performed the duties of the employment wholly or partly outside the UK
You completed box 2 but not box 1 of your residence, remittance basis etc pages.
B1
If you performed the duties of the employment wholly outside the UK, enter in box B15 any amounts not remitted to the UK during the year ended 5 April 2024. Go to part 3, if appropriate. If not, go to part 4. If you performed the duties of the employment partly in and partly outside the UK, go to B2.
B2
If you received all of your earnings in the UK during the year ended 5 April 2024, enter zero in box B15 on page 5. Go to part 3, if appropriate. If not, go to part 4.
B3
If you received part of your earnings in the UK during the year ended 5 April 2024, go to B4.
B4
Enter in box B8 the number of days you worked outside the UK during the year ended 5 April 2024 for this employment — read note 5 for guidance on days worked overseas.
Enter the number of days in box B8.
| Box number | Number of days |
|---|---|
| Box B8 | Days: |
Enter in box B9 the total number of days you worked in pursuit of this employment in the year ended 5 April 2024.
Enter the number of days in box B9.
| Box number | Number of days |
|---|---|
| Box B9 | Days: |
Enter in box B10 the figure from box 6 multiplied by box B8, divided by box B9.
Enter the amount in box B10.
| Box number | Value |
|---|---|
| Box B10 | £ |
B5
Enter in box B11 in pounds, the figure from box 6 minus the figure in box B10.
Enter the amount in box B11.
| Box number | Value |
|---|---|
| Box B11 | £ |
B6
Enter in box B12 in pounds, the amount remitted to the UK during the year ended 5 April 2024 — read note 2. You should not enter Foreign earnings for earlier years not remitted to the UK until 2023 to 2024 in box B12. Enter earnings from an earlier year remitted to the UK in 2023 to 2024 in box 1.
Enter the amount in box B12.
| Box number | Value |
|---|---|
| Box B12 | £ |
If box B12 is greater than box B11, subtract box B11 from box B12 and enter the result in box B13 in pounds. Otherwise, enter zero in box B13.
Enter the amount in box B13.
| Box number | Value |
|---|---|
| Box B13 | £ |
B7
Add together box B11 and box B13. Enter the total in box B14.
Enter the amount in box B14.
| Box number | Value |
|---|---|
| Box B14 | £ |
B8
Enter in box B15 in pounds, box 6 minus box B14.
Enter the amount in box B15.
| Box number | Value |
|---|---|
| Box B15 | £ |
C
Not resident in the UK
You completed box 1 of your residence, remittance basis etc pages.
C1
If you were not resident for the whole of 2023 to 2024 and you performed:
- all of the duties of the employment outside the UK, you do not need to complete the employment page for this employment — read page RRN 2 of the residence, remittance basis etc notes
- some of the duties of the employment outside the UK, go to C2
- all of the duties of the employment in the UK, enter zero in box 16
Enter the amount in box B16.
| Box number | Value |
|---|---|
| Box B16 | £ |
Go to part 3, if appropriate. If not, go to part 4.
C2
If your duties were performed partly in the UK:
Enter in box 17 the number of days worked outside the UK in the year ended 5 April 2024 for this employment.
Enter the number of days in box 17.
| Box number | Number of days |
|---|---|
| Box 17 | Days: |
Enter in box 18 the total number of days you worked in pursuit of this employment in the year ended 5 April 2024.
Enter the number of days in box 18.
| Box number | Number of days |
|---|---|
| Box 18 | Days: |
Enter in box 19 in pounds, the figure from box 6 multiplied by box 17, divided by box 18.
Enter the amount in box 19.
| Box number | Value |
|---|---|
| Box B19 | £ |
Go to part 3, if appropriate. If not, go to part 4.
Part 3
Payments earned in an earlier or later year
You should only complete this part if you entered a figure in box 5. You must now establish your residence and domicile status for the earlier or later year. Do this by completing a copy of the residence, remittance basis etc pages, answering questions with information which applies to the earlier or later year. Go to paragraphs 1 to 8, as appropriate to your residence or domicile status and the places where your duties were or will be performed.
If for the earlier year you claimed or for the later year you will be entitled to ‘split-year treatment’ and completed box 3 of your residence, remittance basis etc pages, so you’ve different residence status for different periods and the earlier year or the later year will include a UK part and an overseas part, it will be necessary for you to apportion working days and earnings between the periods and calculate liability for each period using the appropriate paragraphs below.
Resident but not domiciled in the UK
1
Complete if you were resident but not domiciled in the UK in the earlier year or you will be resident but not domiciled in the UK and not eligible for OWR in the later year when the earnings were or will be earned and:
- the earnings were or will be from employment with a foreign employer — read note 3
- the duties of the employment were or will be carried out wholly outside the UK
- some or all of the earnings have been remitted to the UK during the year ended 5 April 2023 — read note 2
- it’s assumed that for your earnings for 2023 to 2024 onwards, you were taxed under the remittance basis — if you were not taxable on the remittance basis you will need to amend your tax return accordingly
Enter in box 20 in pounds, the amount of those earnings which have been remitted to the UK during the year ended 5 April 2024.
Enter the amount in box 20.
| Box number | Value |
|---|---|
| Box 20 | £ |
Go to part 4.
2
If you were resident but not domiciled in the UK in the earlier year or you will be resident but not domiciled in the UK and not eligible for OWR in the later year when the earnings were or will be earned, and some or all of the duties of the employment were or will be carried out in the UK, enter in box 21 in pounds, the full amount of the earnings from the employment received in the year ended 5 April 2024.
Enter the amount in box 21.
| Box number | Value |
|---|---|
| Box 21 | £ |
Go to part 4.
3
Complete if you were resident and not domiciled in the UK in the earlier year or you will be resident but not domiciled in the UK in the later year when the earnings were or will be earned, and:
- the earnings are for duties performed or to be performed overseas — read note 1
- the earnings have been remitted to the UK during the year ended 5 April 2024 — read note 2
- it is assumed that for your earnings for 2023 to 2024 onwards, you were taxed under the remittance basis — if you were not taxable on the remittance basis you will need to amend your tax return accordingly
Enter in box 22 in pounds, the amount of those earnings which you’ve remitted to the UK during the year ended 5 April 2024.
Enter the amount in box 22.
| Box number | Value |
|---|---|
| Box 22 | £ |
Go to part 4.
4
Complete if you were resident and not domiciled in the UK in the earlier year or you will be resident but not domiciled in the UK in the later year when the earnings were or will be earned:
- the earnings are for duties performed or to be performed in the UK
- you have received those earnings during the year ended 5 April 2024
Enter in box 23 the amount of those earnings which you’ve received during the year ended 5 April 2024.
Enter the amount in box 23.
| Box number | Value |
|---|---|
| Box 23 | £ |
Go to part 4.
5
Complete if you were resident and not domiciled in the UK in the earlier year or you will be resident but not domiciled in the UK in the later year when the earnings were or will be earned, and the earnings are for duties performed or to be performed partly in the UK and partly overseas. Use the following steps:
Enter in box 24 the days you worked or will work in the UK in the earlier or later year for this employment.
Enter the number of days in box 24.
| Box number | Number of days |
|---|---|
| Box 24 | Days: |
Enter in box 25 the total number of days you worked or will work in pursuit of this employment in the earlier or later year.
Enter the number of days in box 25.
| Box number | Number of days |
|---|---|
| Box 25 | Days: |
Enter in box 26 in pounds, the figure from box 5 multiplied by box 24 and divided by box 25.
Enter the amount in box 26.
| Box number | Value |
|---|---|
| Box 26 | £ |
If the amount received in the UK exceeds the figure in box 26, enter the excess in box 27 in pounds.
Enter the amount in box 27.
| Box number | Value |
|---|---|
| Box 27 | £ |
If the amount received is less than the figure in box 26, enter zero in box 27.
Not resident in the UK
6
Complete if you were not resident in the earlier year or you will be not resident in the later year and you received earnings in the year ended 5 April 2024 for duties performed in the UK in the earlier or later year.
7
If you performed or will perform the duties of the employment wholly in the UK, enter the earnings received in box 28 in pounds and go to part 4. If not, go to 8.
Enter the amount in box 28.
| Box number | Value |
|---|---|
| Box 28 | £ |
8
If you performed or will perform the duties of the employment partly in the UK and partly overseas, use the following steps:
Enter in box 29 the days you worked or will work in the UK in the earlier or later year for this employment.
Enter the number of days in box 29.
| Box number | Number of days |
|---|---|
| Box 29 | Days: |
Enter in box 30 the total number of days you worked or will work in the earlier or later year for this employment.
Enter the number of days in box 30.
| Box number | Number of days |
|---|---|
| Box 30 | Days: |
Enter in box 31 in pounds, the figure from box 5 for this employment multiplied by box 29 and divided by box 30.
Enter the amount in box 31.
| Box number | Value |
|---|---|
| Box 31 | £ |
Go to part 4.
Part 4
Transfer of information to the additional information pages.
Add together boxes 20, 21, 22, 23, 26, 27, 28 and 31 and enter the total in box 32.
Enter the amount in box 32.
| Box number | Value |
|---|---|
| Box 32 | £ |
Subtract box 32 from box 5 and enter the result in box 33.
Enter the amount in box 33.
| Box number | Value |
|---|---|
| Box 33 | £ |
Add together boxes 7, A15, B15, 16, 19, 33 or box 4, as appropriate, and enter the total in box 34 in pounds.
Enter the amount in box 34.
| Box number | Value |
|---|---|
| Box 34 | £ |
Copy box 34 to box 12 in the ‘Share schemes and employment lump sums’ section on page Ai 2 of the additional information pages.
Notes
- Duties can be treated as performed wholly outside the UK even when some of the duties are in fact performed in the UK, so long as the UK duties are incidental to the performance of the overseas duties. If you want more information about ‘incidental duties’ contact HMRC.
- Earnings are regarded as having been remitted if the money, property or service was brought to, or received or used in, or enjoyed in the UK in any way. If your employer provides you with benefits in kind for use in the UK, those benefits will be part of your remitted earnings. For more information see Tax on your UK income if you live abroad or HMRC6: residence, domicile and the remittance basis.
- ‘Foreign employer’ means an employer who is resident outside, and not resident in, the UK.
- Corresponding payments. The Commissioners for HMRC has discretion to allow certain payments made by a non-domiciled employee out of earnings from a foreign employer in circumstances corresponding to those which would have reduced his or her liability to UK Income Tax. If you think you qualify for a deduction, ask us or your tax adviser for advice.
- Days worked overseas are those days which have been spent outside the UK substantially performing the duties of the employment. This may include travelling, where the journey is itself part of the duties.
- Income which has already been taxed in another country. UK residents are ordinarily taxable on their worldwide income. Some qualifying individuals may decide to make a claim to pay tax only on the amount of their foreign income that’s remitted to the UK. You must make a claim to be taxed on the remittance basis in the residence, remittance basis etc pages. UK residents with foreign income should complete the Foreign pages — but read page TRG 2 in the tax return guide for circumstances where you do not have to. If your income from outside of the UK is also taxable in another country, you will not have to pay tax twice. The Foreign notes explains Foreign Tax Credit Relief and double taxation agreements. Read Helpsheet 263 Calculating Foreign Tax Credit Relief on income for more guidance about the availability of Foreign Tax Credit Relief.
- You can claim relief for contributions that you pay to an overseas pension scheme that is not UK registered by entering the amount of contributions eligible for relief at box 4 in the ‘Tax reliefs’ section on page TR 4 of your tax return.
You may be eligible for:
- migrant member relief for your contributions to a Qualifying Overseas Pension Scheme (QOPS)
- transitional corresponding relief for your contributions to a scheme that’s recognised by HMRC as a ‘corresponding scheme’ (if you received corresponding relief on contributions that you made to the scheme between 6 April 2005 and 5 April 2006)
- relief under a double taxation agreement for your contributions to an overseas pension scheme
Use the ‘Any other information’ box, box 19 on page TR 7 of your tax return to enter the:
- name of the QOPS and its reference
- name and ‘SF74 reference’ of the scheme recognised as ‘corresponding’
- double taxation agreement under which you are claiming relief
You should also provide confirmation that the scheme has been accepted by Pension Schemes Services as corresponding, or, in the case of the UK or USA double taxation agreement, confirmation that the US scheme is of a type specified in the Exchange of Notes of 24 July 2001 as being a pension scheme under Article 3.1(o).
In the case of the UK or Ireland double taxation agreement you should instead provide confirmation that the Irish scheme is tax approved or registered for tax approval in Ireland.
For more information go to claiming tax relief on your contributions to overseas pension schemes.
Contact
Online forms, phone numbers and addresses for advice on Self Assessment.