RDRM10255 - Residence: Coming to the United Kingdom: Employee - Not resident and not ordinarily resident for the whole tax year

If the individual is not resident and not ordinarily resident for the whole tax year of arrival and is working in the UK as an employee follow these instructions

For employees working in the UK or its Territorial Waters (note 1).

For tax years up to 2009-2010, does the individual come within one of the categories in either RDRM10325 or RDRM10330 - if so give full personal allowances using a cummulative code. Use a cummulative code for the following year also.

Refer to RDRM10120 if the individual leaves the UK.

If the individual doesn’t meet any of the above categories, but does come within one of the categories in RDRM10340; you should use either the emergency code or a code number giving full personal allowances but on a week 1/month 1 basis. Use a cummulative code for the following year.

Refer to RDRM10260 for end of year procedures and RDRM10120 if individual leaves the UK.

If the individual does not come within one of the categories in RDRM10340, use code 0T on a week 1/month 1 basis. Give full personal allowances on a cummulative code for the next tax year.

Refer to RDRM10260 for end of year procedures and RDRM10120 if individual leaves the UK.

If the tax year is 2010-2011 up to 2012-2013 refer to RDRM10330.

Note 1: The UK comprises England, Wales, Scotland and Northern Ireland, including the territorial sea (that is, waters within 12 nautical miles of the shore). UK airspace is also part of the UK.

The Isle of Man and the Channel Islands are not part of the UK.

For employees in the UK sector of the continental shelf outside UK Territorial Waters (note 2)

If the individual has a UK employer, do they come within one of the categories in RDRM10340? If they do use either the emergency code number, or a code number giving full personal allowances on a week 1/month 1 basis. If they don’t fall within one of these categories use code 0T on a week 1/month 1 basis.

Note 2: The UK sector of the continental shelf is made up of those areas of the sea bed and subsoil beyond the territorial sea over which the UK exercises sovereign rights of exploration and exploitation of natural resources.

Earnings in respect of duties performed in the UK sector of the continental shelf are taxed in the same way as those for duties performed in the UK.