HMRC Admin 18

Hi,

Yes you can use this form and change the tax year boxes in which year you are claiming personal allowances. You can do this at the end of each tax year if you have suffered income tax deductions via PAYE. Employment income is generally attributable only to the employee to whom they belong. There is a table on how employment Income is taxed in the UK and the impact on residence status here: 

Residence, Domicile and Remittance Basis Manual

Guidance note for residence, domicile and the remittance basis: RDR1

Thank you.