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Official guidance
Employment Income Manual

EIM42800 · Residence and domicile

  • EIM42802 · Meaning of resident in the United Kingdom
  • EIM42804 · Meaning of domicile: claim to be not domiciled
  • EIM42806 · Claims to be not domiciled in the United Kingdom: action on receipt of claim
  • EIM42810 · Residence or employment in the United Kingdom
  • EIM42820 · Residence or employment in the United Kingdom
  • EIM42830 · Residence or employment in the United Kingdom: husband and wife
  • EIM42840 · Residence or employment in the United Kingdom
  • EIM42850 · Residence or employment in the United Kingdom:
  • EIM42860 · Residence or employment in the United Kingdom: employees resident and not resident in the same tax year
  • EIM42880 · Residence or employment in the United Kingdom: advice from BAI, Personal Tax International
  • EIM42890 · Residence: taxpayer coming to the United Kingdom: issue of form P86
  • EIM42900 · Residence: taxpayer coming to the United Kingdom: action on receipt of completed P86: year of arrival
  • EIM42910 · Residence: taxpayer coming to the United Kingdom: taxpayer’s residence status in the United Kingdom from the date of arrival
  • EIM42920 · Residence: taxpayer leaving the United Kingdom: Claim to repayment on cessation of residence in the United Kingdom
  • EIM42930 · Residence: taxpayer leaving the United Kingdom: form P85(S)
  • EIM42940 · Residence: taxpayers leaving the United Kingdom: when to issue form P85
  • EIM42950 · Residence: taxpayers leaving the United Kingdom: P85 and P85(S) procedure
  • EIM43000 · Residence or employment in the Irish Republic
  1. Residence and domicile: contents
  2. Residence: taxpayer coming to the United Kingdom: issue of form P86

EIM42890 | Residence: taxpayer coming to the United Kingdom: issue of form P86

From HM Revenue & Customs · Employment Income Manual

Form P86 was withdrawn with effect from 1 June 2010.

New arrivals to the UK will be integrated into HMRC processes by existing means:

  • 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

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