SolvedPAYE81580 | PAYE operation: international employments: can employee be treated as resident? - action for year of arrival
From HM Revenue & Customs · PAYE Manual
Arrivals in the UK
Employee can be treated as resident
Having referred to the Residence and FIG Regime Manual (RFIG20000 onwards) and the Employment Income Manual (EIM42810 onwards), you may be able to regard an employee as resident for the year of arrival. If so
Give the employee full UK allowances and reliefs, using a cumulative tax code for all remuneration (unless a Section 690 notification has been acknowledged, see PAYE81501 onwards)
Send the employer a form P6; using the information on form P91 if one has been completed. If the employee has claimed Jobseeker’s Allowance before starting work, include the amount of benefit in the previous pay
See also PAYE81535.
Employee cannot be treated as resident
If you cannot regard the employee as resident, follow the instructions in PAYE81585.