Freedom Isn’t Free UK Personal Finance
Tax
P85 Form: How to Tell HMRC You Are Leaving the UK
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 |