P85 Form: How to Tell HMRC You Are Leaving the UK
Quick answer
The P85 tells HMRC you have left or are leaving the UK so it can work out any Income Tax refund and set your residence position. Use it if you do not complete a Self Assessment return; if you do, report on the return instead. Submit online with a Government Gateway account or by post.
When you do and do not need a P85
| Your situation | Do you need a P85? |
|---|---|
| You are leaving the UK to live or work abroad and do not usually complete a Self Assessment tax return | Yes - fill in form P85 |
| You complete a Self Assessment tax return for the tax year you leave | No - tell HMRC on your return instead, not on a P85 |
| You lived and worked in the UK and have now left and may not be coming back | Yes |
| You will work abroad full-time for at least one full tax year | Yes |
| You have a P45 from your old UK job | Yes - include your P45 (Parts 2 and 3) when you submit |
| You do not have a P45 because you are still working for a UK company abroad | Yes - still fill in the P85 and tell HMRC why you have no P45 |
Step by step
- 1
Gather your P45
Find your P45 from your last UK employer. You will include Parts 2 and 3 with your P85. If you do not have a P45 because you are continuing to work for a UK company abroad, you can still complete the P85 and tell HMRC why you have no P45.
- 2
Complete the P85
Fill in form P85 to tell HMRC you have left or are leaving the UK. Do this online by signing in with a Government Gateway user ID, or complete and send the form by post.
- 3
Submit your claim
Submit online if you have already left the UK. Submit by post if you have not yet left, or if you would rather not use the online service. Provide your P45 if you have it, or explain why you do not.
- 4
HMRC reviews and issues any refund
HMRC checks your claim and works out whether you are owed an Income Tax refund. If you are, it pays you by payable order to your address or a nominee, or into a UK bank account held in your or your nominee name.
The P85 is the form you use to tell HMRC that you have left, or are about to leave, the UK. Filing it lets HMRC work out whether you are due an Income Tax refund from your UK employment and helps settle your residence position as you go. You complete it if you do not usually send a Self Assessment tax return; if you already file one for the tax year you leave, you report your departure on that return instead and do not need a P85.
The table above sets out exactly when the form applies. You can submit it online by signing in with a Government Gateway user ID, which is the route to use once you have already gone, or by post if you have not yet left or would rather not file online. Include your P45 (Parts 2 and 3) if you have one; if you do not, because you are still working for a UK company abroad, you can complete the P85 anyway and tell HMRC why.
For the bigger picture on how your status is decided, start with our pillar guide on UK tax residency explained. Once you have left, the UK non-resident tax rules cover which UK income still gets taxed, and if you think you have paid too much, the guide to claiming a UK tax refund walks through the wider HMRC process.
Frequently asked questions
Do I need to submit a P85?
Submit a P85 if you have left or are leaving the UK and do not usually complete a Self Assessment tax return. It tells HMRC you have gone, lets it work out any Income Tax refund, and helps set your residence position. If you file a Self Assessment return for the year you leave, you report there instead and do not need a P85.
How do I claim tax back when leaving the UK?
Complete form P85 to ask HMRC to work out if you are due an Income Tax refund from your UK employment. Include your P45 (Parts 2 and 3) if you have one. HMRC reviews the claim and, if you are owed money, pays it by payable order to your address, your nominee, or a UK bank account.
P85 or Self Assessment - which do I use?
Use the P85 if you do not normally complete a Self Assessment tax return. Use Self Assessment if you already file one for the tax year you leave the UK; in that case you report leaving on the return rather than on a P85, so you do not need both.
How do I submit the P85 online or by post?
You can submit the P85 online by signing in with a Government Gateway user ID, which is the route to use once you have already left the UK. Submit by post if you have not yet left the UK, or if you prefer not to use the online service.
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General information, not financial advice. Tax rules and figures can change; check the current position on gov.uk before acting.