SolvedPAYE103089 | Individual records: maintain individual details: work item 34 - Residency CRT indicator held - country changed (Action Guide)
From HM Revenue & Customs · PAYE Manual
To clear work item 34 follow steps 1 - 40 below. This Guide is presented as follows
Step 1
Steps 2 - 15
Steps 16 - 40
Initial action
1. Before proceeding, check the Contact History screen to view notes and to check previous actions taken
Country changed from overseas to UK
2. Check for evidence that the return to the UK is for permanent residence (that is P46 or P45(Expat) received / SA return and so on). If permanently returned to the UK go to step 3. If remaining abroad go to step 9. If no evidence of either go to step 12 for non SA cases or step 13 for SA cases
Permanently returned to the UK
3. If tax code NT has been operating against a pension or earnings remove the NT code and review IABD as necessary. Issue the new tax code (on a Month 1 basis if necessary)
4. Review and deal with any other work items
5. Remove the SBA indicator
6. Make a note in Contact History that ‘The taxpayer has permanently returned to the UK on (specify date)’
7. Note work item ‘Now UK resident’
8. Close the work item in accordance with PAYE110075
UK address but remaining abroad
9. If the overseas country of residence has also changed go to step 19 otherwise make a Contact History note ‘The taxpayer has UK correspondence address but is still living abroad’
10. Note work item ‘Still living abroad’
11. Close the work item in accordance with PAYE110075
Non SA case and UK address but no evidence of permanent return to the UK
12. Assume return to the UK is permanent and follow step 3
SA case and UK address but no evidence of permanent return to the UK and the SA return for the year in which the address has:
13. Been filed and resident in UK follow the guidance at step 3
14. Been filed and non-residence is still claimed follow the guidance at step 9
15. Not yet been filed follow the guidance at step 12 for Non SA cases
Country changed from one overseas country to another overseas country
16. Review the tax code and if NT has been operating against a pension go to step 17. If code NT has been operating against an employment go to step 34. If code NT has not been used go to step 38
17. Review Double Taxation Digest Manual (on Knowledge Management (KM)) to check if the pension can be exempted under the DTA that the UK has with the new country of residence. If exemption may be due go to step 18. If exemption is not due go to step 28
DTA relief may still be due
18. Do not change the NT code
19. Write to the individual and send a new DTA claim form
20. Note the work item ‘DTA form issued on (date)’
21. BF the work item for 6 months for the new DTA claim
22. Update Contact History
23. If DTA claim not received by BF date remove NT code and update IABD as necessary
24. Issue the new tax code (on a Month 1 basis if necessary)
25. Update Contact History
26. Note the work item ‘No response to DTA claim NT withdrawn’
27. Close the work item in accordance with PAYE110075
Exemption is not due
28. Write to the individual and explain DTA relief no longer due and we will be changing tax code
29. Remove NT code and update IABD as necessary
30. Issue the new tax code (on a Month 1 basis if necessary)
31. Note the work item ‘DTA not due NT withdrawn’
32. Update Contact History
33. Close the work item in accordance with PAYE110075
NT code operating against employment
34. Continue with NT code
35. Note the work item ‘NT retained as still living and working abroad’
36. Update Contact History
37. Close the work item in accordance with PAYE110075
Code NT not operating
38. Note the work item ‘Exemption not claimed’
39. Update Contact History
40. Close the work item in accordance with PAYE110075