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This publication is available at https://www.gov.uk/government/publications/income-tax-leaving-the-uk-getting-your-tax-right-p85/guidance-for-filling-in-this-form
Use this form to claim tax relief or a repayment of tax if you:
- lived and worked in the UK
- have left the UK and may not be coming back or you’re going to work abroad full-time for at least 1 full tax year
A tax year is from 6 April to 5 April the next year.
Don’t fill in this form if:
- you normally live in the UK and you’re going abroad for short periods, for example on holiday or a business trip
- you’ve filled in, or been asked to fill in, a Self Assessment tax return for the tax year that you leave the UK
To fill in this form you’ll need your P45 ‘Details of employee leaving work’ if you have one. Your employer or Jobcentre gives you this form when you stop working, or when you stop claiming Jobseeker’s Allowance.
To help you fill in this form you can find definitions of resident, home and full-time work in the RDR3: Statutory Residence Test.
If you’re due a refund, we can either pay it to you or someone else on your behalf – known as a nominee.
We’ll send you a cheque to your address or to your nominee at their address. The cheque will be in British pounds and can only be paid into a bank account held in you or your nominee’s name.
To cash your cheque if you’re no longer in the UK you can:
- post it to your UK bank with a paying-in slip, if you have a UK bank account
- ask your overseas bank if they can cash the cheque (you may have to pay them a fee if they can)
HMRC will not pay any fees to convert your repayment into another currency, or to transfer it abroad.
Phone the Income Tax Helpline if you need help completing the form.