PAYE81540 | PAYE operation: international employments: employment income position

Arrivals in the UK

The Employment Income Manual, the Residence, Domicile and Remittance Basis Manual (RDRM) and the Residence and FIG Regime Manual (RFIG) tell you how to decide what

• Income is assessable

And

• If UK reliefs and allowances are due and whether provisional residence decisions were correct