Income Tax – Moving to the UK
The requirement for individuals to complete a form advising HMRC that they have arrived in the UK or are returning to the UK from another country has been removed with effect from 1 June 2010.
Prior to this date the P86 form had to be completed by individuals coming to live or work in the UK for the first time or following a period of absence. The form was used by HMRC to understand an individual’s plans for residing in the UK, for example to determine which PAYE tax code should be used.
Going forward, individuals starting their first paid employment in the UK will complete the standard P46 form (for use by employees without a P45).
An individual’s liability to income tax will depend on whether they are resident and/or ordinarily resident and/or domiciled in the UK.