E6.150 Residence administration—key points
When an individual comes to the UK for employment, PAYE new starter information must be provided to indicate to HMRC the individual's intentions regarding their UK stay. A special new starter checklist (for individuals on secondment to the UK) should be completed for such individuals (see E4.1327). This information is relevant to the individual's initial UK residence status.
Guidance on how HMRC determines individual residence can be found in RDR1 for the years 2013/14 and onwards.
Up until 2012/13, guidance was provided in Booklet HMRC6. However, the guidance reflected HMRC's practice, as based on its views on the outcome
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