RDRM10260 - Residence: Coming to the United Kingdom: Employee - End of year of arrival procedures

If the individual is still in the UK on 5 April of the year of arrival and claims a repayment does the individual come within one of the categories in RDRM10325, (up to 5 April 2010), or RDRM10330 (from 6 April 2010 to 5 April 2013), or RDRM10340. If they do full personal allowances are due, and any repayment should be made.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If the individual is not within Self-Assessment and they have not paid higher rate tax they are not entitled to personal allowances and no repayment will be 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)