RFIG30320 - Residence for tax years before 2013-14: coming to the United Kingdom: arrival process
This chapter only applies to tax years up to and
including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT)
applies. For guidance on the SRT please see RFIG20000 onwards.
Since 1 June 2010 the form P86 has been withdrawn and new arrivals to the UK will be integrated into HMRC processes by existing means; either:
- the RTI process for new employees
- CWF1 for newly self employed
- SA1 registration process for customers who are not self-employed but who need to complete a tax return