# The Income Tax (Pay As You Earn) Regulations 2003, Paragraph 43: Information on the commencement of employment


The statements in this paragraph are—
(a) the employee intends to live in the United Kingdom for 183 days or more,
(b) the employee intends to live in the United Kingdom for less than 183 days, or
(c) the employee will work both inside and outside the United Kingdom, but will live outside.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/schedule/A1/paragraph/43 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/schedule-A1/paragraph-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.