Beta This part of GOV.UK is being rebuilt – find out what beta means

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 tax return for the tax year that they leave the UK should not complete the form P85 unless they are doing so following the second bullet above.

Where a customer has already completed a Self Assessment tax 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.