RDRM10125 - Residence: Leaving the United Kingdom: Employee - Not resident and not ordinarily resident for the whole tax year
If, when an individual comes to the UK they:
- were making a one-off visit,
- intend to stay for less than 2 years,
- leave before they have been here for 183 days in a tax year and they do not intend to return
they will usually be not resident and not ordinarily resident for the year.
If the individual comes within one of the categories in RDRM10325, RDRM10330 or RDRM10340, full personal allowances are due against all income chargeable to UK tax for the whole of the year of departure. Any applicable repayment should be made.
If the individual does not fall within one of the categories in the above references, is not within the Self-Assessment (SA) regime, and no higher rate tax has been deducted; then no personal allowances are applicable and no repayment is due.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)