News
Form P86 withdrawn
Posted on: 03 June 2010
HMRC has withdrawn Form P86, which requested information in respect of individuals arriving in the UK.
In March 2009, HMRC stated that this would be replaced by another form, but in the meantime employers and advisers should continue to capture the relevant details, which help to record an individual's intentions on arriving in the UK, and which may be required to support or contest a claim that the individual is UK resident or ordinarily resident.
The P86 also contained a domicile section, which HMRC has not accepted since 25 March 2009. HMRC now requires individuals to self-assess their domicile status, with the assistance of HMRC's guidance.
