EIM42806 | Claims to be not domiciled in the United Kingdom: action on receipt of claim

If an employee claims to be not domiciled in the United Kingdom you can only consider the claim if domicile is immediately relevant to the computation of the tax liability.

In some circumstances you can admit the claim without submission to CS&TD BAI Personal Tax International.

If you receive a non-domicile claim you should refer to the Residence, Domicile and Remittance Basis manual RDRM20030 to decide if domicile is relevant. If it is relevant, you should then refer to the guidance at RDRM23000.

You may also need to consider whether the individual is deemed domiciled from 6 April 2017. If it is relevant, you should refer to the guidance at RDRM25000 onwards.

If domicile is not relevant, you should not admit the claim and explain to the claimant that domicile is not material.