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HMRC internal manual

Employment Income Manual

Residence: taxpayers leaving the United Kingdom: form P85

When to issue form P85

You should send form P85 for completion when you are told that:

  • an individual is claiming a repayment of tax when they leave the UK to live or work abroad
  • an employee of a UK based employer is going to work abroad for at least a complete tax year and is applying for a tax code NT

But customers who are required to complete a Self Assessment return for the tax year that they leave the UK should not complete the form P85 unless they are doing so following bullet two above.

Where a customer has already completed a Self Assessment return for the year they left the UK a P85 is not needed as the return will show the residence position. In this situation, if you receive a request for an NT tax code follow the guidance at RDRM10010.