SAM106032 - Records: bankruptcy cases: bankruptcy - existing SA record with linked PAYE record (Action Guide) - HMRC internal manual gov.uk - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from gov.uk Daily Mail and Mail on Sunday newspapers.
SAM106033 - Records: bankruptcy: bankruptcy: PAYE source with unlinked/dormant or no SA record (Action Guide) - HMRC internal manual gov.uk - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from gov.uk Daily Mail and Mail on Sunday newspapers.
Departures from the UK
If the form P85 shows the employee is going to work abroad for a specific duration with every intention of returning to the UK
Refer to the Residence, Domicile and Remittance Basis Manual (RDRM), Chapter 1 Residence
You need to take particular action for some employees who are going to work abroad for a specific duration. It depends on the type of work taken abroad.
Crew member of a merchant ship owned or operated by a non UK concern
Ask the Marine Section, South Wales Area to transfer in the record and to deal with the continuing tax liability