RFIG30930 | Residence for tax years before 2013-14: particular occupations: crown employees

This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 onwards.

A Crown employee is someone who holds an office or employment under the Crown such as a member of the UK armed forces, a civil servant or a diplomat. It does not include all public servants such as doctors and nurses, who work for their local NHS Trust, or teachers who work for the Local Education Authority. Nor does it include employees of government agencies and non-departmental public bodies.

Crown employees are always taxed in the UK in full on their Crown employment income whether the duties of the employment are carried out in the UK or overseas. As a result residence is irrelevant in determining their liability on their Crown employment income.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)