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HMRC internal manual

Employment Income Manual

Residence: taxpayer leaving the United Kingdom: form P85(S)

When to issue form P85(S)

From 30 November 2010 the form P85(s) should no longer be used. Individuals wishing to claim a repayment of tax on leaving the UK to live or work abroad following completion of a work assignment should now complete the form P85 - Leaving the UK - getting your tax right.

See EIM42940 for further guidance on when to issue form P85.