Residence & domicile issues - forms P86 and DOM1

P86

This form should be completed if you have come to the UK for the first time or after a period of absence. It helps us decide your residence treatment for income and capital gains tax purposes, give you correct income tax allowances and, if relevant, review your domicile position. After completion, you should send the form to the tax office which deals with your tax. If you do not know this, you can ask your employer for the details or send the form to your local tax office. If known, please enter your tax office reference and your UK National Insurance number in the boxes at the top of the front page. [368K]

DOM1

You can use form DOM1 if you are claiming for the first time that you are not domiciled in the UK. It is only necessary for the Inland Revenue to consider your domicile if it is immediately relevant in deciding your UK income tax and/or capital gains tax liability. The completed form should be sent to the tax office dealing with your tax and you should enter your tax reference (if known) and your National Insurance number in the boxes at the top of the front page. [40K]